Please use this identifier to cite or link to this item:
https://elib.vku.udn.vn/handle/123456789/3265| Title: | Does experience help auditors improve audit quality? |
| Authors: | Truong, Hoang Tu Nhi Nguyen, Thi Kim Ngoc Nguyen, Linh Giang |
| Keywords: | Audit quality audit partner experience discretionary accruals earnings management earnings quality |
| Issue Date: | Jun-2023 |
| Publisher: | Linkin Conf. |
| Abstract: | Based on a sample of 1,615 observations of 323 companies listed on the Vietnamese stock market over the five years from 2013 to 2017, this study examines whether the number of audit experience years of the auditors affects audit quality, measured by discretionary accruals. The research results support the hypothesis that auditors with many years of audit experience provide higher audit quality. |
| Description: | 2023 Conference on Management Thinking and Practice & Applied Science; |
| URI: | http://elib.vku.udn.vn/handle/123456789/3265 |
| ISBN: | 978-986-98266-8-6 |
| Appears in Collections: | NĂM 2023 |
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