Does experience help auditors improve audit quality?

Please use this identifier to cite or link to this item: https://elib.vku.udn.vn/handle/123456789/3265

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DC Field	Value	Language
dc.contributor.author	Truong, Hoang Tu Nhi	-
dc.contributor.author	Nguyen, Thi Kim Ngoc	-
dc.contributor.author	Nguyen, Linh Giang	-
dc.date.accessioned	2023-10-22T08:36:33Z	-
dc.date.available	2023-10-22T08:36:33Z	-
dc.date.issued	2023-06	-
dc.identifier.isbn	978-986-98266-8-6	-
dc.identifier.uri	http://elib.vku.udn.vn/handle/123456789/3265	-
dc.description	2023 Conference on Management Thinking and Practice & Applied Science;	vi_VN
dc.description.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.	vi_VN
dc.language.iso	en	vi_VN
dc.publisher	Linkin Conf.	vi_VN
dc.subject	Audit quality	vi_VN
dc.subject	audit partner experience	vi_VN
dc.subject	discretionary accruals	vi_VN
dc.subject	earnings management	vi_VN
dc.subject	earnings quality	vi_VN
dc.title	Does experience help auditors improve audit quality?	vi_VN
dc.type	Working Paper	vi_VN
Appears in Collections:	NĂM 2023

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