Please use this identifier to cite or link to this item:
https://elib.vku.udn.vn/handle/123456789/6166| Title: | Does Auditor Experience Enhance Audit Quality? Insights from Vietnam |
| Authors: | Truong, Hoang Tu Nhi Nguyen, Thi Kim Ngoc Phan, Nguyen Minh Hoa Nguyen, Linh Giang |
| Keywords: | Audit quality Auditor experience Discretionary accruals Earnings management Earnings quality |
| Issue Date: | Jan-2026 |
| Publisher: | Springer Nature |
| Abstract: | This study examines the impact of auditors’ experience on audit quality, measured by discretionary accruals. Using data from Vietnamese listed firms, the findings suggest that auditor experience is positively linked to audit quality. These results provide valuable insights into the relationship between auditor experience and audit quality in the context of a developing market like Vietnam. |
| Description: | Lecture Notes in Networks and Systems (LNNS,volume 1581); The 14th Conference on Information Technology and Its Applications (CITA 2025) ; pp: 937-949. |
| URI: | https://doi.org/10.1007/978-3-032-00972-2_69 https://elib.vku.udn.vn/handle/123456789/6166 |
| ISBN: | 978-3-032-00971-5 (p) 978-3-032-00972-2 (e) |
| Appears in Collections: | CITA 2025 (International) |
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