Enhancing auditors’ independence in auditing enterprises in Vietnam

Duc, Le Doan Minh; Yen, Nguyen Thi Hoang; Thuy, Vo Hoang Ngoc; Tien, Nguyen Hoang; Anh, Dinh Ba Hung

doi:10.1080/23322039.2019.1602240

Cited by 8 publications

(7 citation statements)

References 38 publications

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“…In most countries, there exists a legislative framework allowing publicly traded firms to autonomously select an Audit Committee. Consequently, the creation of the Audit Committee relies on decisions made by the Board of Directors and factors such as firm size, audit independence (Elad et al, 2017;Duc, 2019). The benefits derived from the oversight of the AC outweigh the costs associated with its maintenance.…”

Section: Moderating Role Of Audit Committee Effectiveness On the Rela...mentioning

confidence: 99%

Moderating Role of Audit Committee Effectiveness on the Relationship between Board Gender Charateristic and Quality If Integrated Reporting Among Firms Listed In Nse

Mwangi,

Koske,

Bonuke

2024

JEFMS

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The Audit Committee is claimed to bolster the reliability and precision of financial statement data by managing risks and advocating for ethical conduct within businesses. Its duties include examining financial information, supervising internal audits and auditor impartiality, verifying data presented to the board and shareholders, and scrutinizing ethical matters. Therefore, integrating the Audit Committee into public Joint Stock Companies (JSCs) has the potential to yield benefits for both the organizations and their stakeholders. Firms need to facilitate collaboration between the board and the audit committee to ensure alignment on strategic goals, risk management priorities, and reporting objectives. They also need to leverage the diverse perspectives and expertise of board members, including gender-diverse members, to inform audit committee discussions and decisions. Encourage open dialogue and information sharing between the board and the audit committee to enhance transparency and accountability in the reporting process. By implementing these strategies, firms can leverage the gender diversity of board members and the effectiveness of the audit committee to improve the quality of integrated reporting, leading to better decision-making, enhanced stakeholder trust, and long-term sustainable growth.

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Section: Moderating Role Of Audit Committee Effectiveness On the Rela...mentioning

confidence: 99%

Moderating Role of Audit Committee Effectiveness on the Relationship between Board Gender Charateristic and Quality If Integrated Reporting Among Firms Listed In Nse

Mwangi,

Koske,

Bonuke

2024

JEFMS

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“…Sementara itu, penelitian kualitas audit yang dilakukan (Broberg et al, 2017;Crucean & Hategan, 2019;Ernstberger et al, 2019;Jelic, 2012) di Eropa menggunakan faktor diantaranya ukuran KAP, jenis kelamin, karakteristik auditor, etika, dan kompensasi auditor. Kemudian, penelitian kualitas audit juga dilakukan di Asia oleh (Habib et al, 2019;Minh Duc et al, 2019;Yazar Soyadı et al, 2019) yang diantaranya menggunakan workload, ukuran KAP, reputasi audit, dan spesialisasi auditor sebagai faktor yang memengaruhi kualitas audit. Hal ini dapat menjadi peluang bagi penelitian kualitas audit di Indonesia untuk dilakukan penelitian lebih lanjut.…”

Section: Research Gap Dan Peluang Penelitian Selanjutnya Mengenai Kua...unclassified

Sebuah Tinjauan Literatur Sistematis Faktor yang Memengaruhi Kualitas Audit di Indonesia

Hulifah

Pujiningsih

2022

asersi

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This study aims to explore the factors that influence audit quality in Indonesia. The method used is a systematical literature review. Data analysis technique used is content analysis and bibliometric. research data from 125 articles on audit quality from journals indexed in the Science and Technology Index (Sinta) during 2016-2020. The results show that (1) the most productive researcher is I Dewa Nyoman Badera and Udayana University is the institution that publishes the most research results on audit quality articles in Indonesia, there are 5 dominant factors out of 56 factors that influence audit quality, namely independence, competence , work experience, due professional care, and time budget pressure, the majority of articles use agency theory, data collection techniques use questionnaires with multiple linear regression data analysis techniques. (2) The majority of articles in the field of audit quality are written by two people and collaboration between researchers in the field of audit quality tends to be done with colleagues. (3) Opportunities for further research in the field of audit quality can examine the factors that influence audit quality by referring to research abroad such as computer-assisted audit techniques, role stress, work environment, and auditor compensation, can conduct research using the latest data analysis techniques and link it with other theories, and collaborate between institutions and international collaborations.

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“…These activities must be consistent with the business philosophy and goals of the company in compliance with professional ethics. An auditing firm that operates under well-performing management will increase the awareness of professional ethics (Minh, Thi, Hoang, Hoang, & Hung, 2019) and raise the audit quality (Bahrawe, Haron, & Hasan, 2016). Therefore, the article assumes: H4: A high level of management in the auditing firm will increase the awareness of the auditor independence…”

Section: (Iv)management Of the Audit Companymentioning

confidence: 99%

“…They supervise the professional ethics of auditors under international practice and requirements of international auditing firms when they become a member. Therefore, the supervision and control of the Association of Certified Public Accountants and the auditing firm can increase the auditor independence (Minh et al, 2019). H5: Examination of the Association of Certified Public Accountants and auditing firms increases the auditor independence.…”

Section: (V) Monitoringmentioning

confidence: 99%

Enhancing Auditor Independence in Developing Countries in Context of Globalization – Evidence in Vietnam

Duc

2021

102

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Purpose: Globalization brings many opportunities and challenges for developing countries. So, does globalization create a motivation to improve the auditing profession's ethics? Independence is one of the most important components of auditing professional ethics, which must be maintained throughout the audit process. This article delivers a full insight into identifying factors that enhance the auditor independence promoted in the international integration process. Design/methodology/approach: This article approached from international integration process that affect auditor independence from auditors’ awareness, working environment and professional association. This article used a mixed approach based on the experimental methodology. This article used the archival research method and group discussions method to analyze and assess the research problems and verified by experimental data. The article took the group discussions with experts and survey 280 directors, auditors, auditor assistants who are working in 70 auditing firms. Findings: The results showed that globalization support auditors, audit firms, and professional Association to improve auditor independence. Especially, the factors that enhance the auditor independence driven by international integration: Knowledge, Technology, Competition, Management, Monitoring. Practical implications: The article implied to improve auditor independence in the context that Vietnam is strongly integrating internationally. Originality/value: The article has taken a new approach on auditor independence from globalization in Vietnam.

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Enhancing auditors’ independence in auditing enterprises in Vietnam

Cited by 8 publications

References 38 publications

Moderating Role of Audit Committee Effectiveness on the Relationship between Board Gender Charateristic and Quality If Integrated Reporting Among Firms Listed In Nse

Moderating Role of Audit Committee Effectiveness on the Relationship between Board Gender Charateristic and Quality If Integrated Reporting Among Firms Listed In Nse

Sebuah Tinjauan Literatur Sistematis Faktor yang Memengaruhi Kualitas Audit di Indonesia

Enhancing Auditor Independence in Developing Countries in Context of Globalization – Evidence in Vietnam

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