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https://elib.vku.udn.vn/handle/123456789/1534Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Truong, Hoang Tu Nhi | - |
| dc.contributor.author | Nguyen, Thi Kim Ngoc | - |
| dc.date.accessioned | 2021-07-23T02:29:28Z | - |
| dc.date.available | 2021-07-23T02:29:28Z | - |
| dc.date.issued | 2021-05-28 | - |
| dc.identifier.isbn | 978-986-98266-2-4 | - |
| dc.identifier.uri | http://elib.vku.udn.vn/handle/123456789/1534 | - |
| dc.description | 2021 Conference on Corporate Culture & Business Development | vi_VN |
| dc.description.abstract | This study investigates whether and how the size of an individual auditor’s client base affects audit quality, measured by discretionary accruals. Using a sample of 313 listed companies in 2017, the study is one of the first to empirically analyze this auditing issue for the Vietnam audit market. The empirical results demonstrate that auditors with multiple clients are associated with lower audit quality. | vi_VN |
| dc.language.iso | en | vi_VN |
| dc.publisher | Harper Publisher | vi_VN |
| dc.subject | Audit quality | vi_VN |
| dc.subject | audit partner busyness | vi_VN |
| dc.subject | discretionary accruals | vi_VN |
| dc.title | Examining the relation between audit partner busyness and audit quality: Empirical evidences from Vietnam | vi_VN |
| dc.type | Article | vi_VN |
| Appears in Collections: | NĂM 2021 | |
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