The Effect of Non-Audit Services on Auditor Independence: Evidence from Vietnam
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About: This article is published in Journal of Asian Finance, Economics and Business. The article was published on 31 Dec 2020. and is currently open access. The article focuses on the topics: Auditor independence & Audit.
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Citations
The Impact of Emotional Intelligence Orientation on Audit Sustainability: Empirical Evidence from Vietnam
TL;DR: In this article, the authors investigated the impact of the emotional intelligence orientation on audit sustainability in Vietnam and found that emotional intelligence is positively related to proactive audit vision, continuous audit development, dynamic audit experience, audit environmental change, and stakeholder expectation pressure.
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The impact of auditor-provided non-audit services on audit quality: A review of the archival literature
TL;DR: In this article , the authors present an overview of the results of a structured literature review on the relationship between non-audit services (NAS) fees and factual as well as perceived audit quality published in journals included in the accounting subject category of the SCImago Journal Ranking.
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The auditor's psyche: Unveiling the hidden links between mood, independence, uncertainty, and audit quality in an emerging market
Tran Khanh Lam,Tran Khanh Lam +1 more
Abstract: This study investigates the complex relationships between auditor mood, auditor independence, environmental uncertainty, and audit quality in a developing economy. Specifically, it examines the direct effects of auditor mood (AUMO) and auditor independence (AUIN) on audit quality (AUQA). Furthermore, the study explores the moderating influence of environmental uncertainty (ENUN), measured by sales volatility, on the relationships between AUMO and AUQA, and AUIN and AUQA. The research hypotheses were tested using panel data derived from Vietnamese listed companies. The sample comprises firm-year observations from 2020 to 2024, resulting in 835 firm-year observations. The Arellano-Bond two-step system generalized method of moments (S-GMM) regression technique was employed for the analysis. The results reveal novel insights specific to the Vietnamese context: (1) AUMO significantly contributes to enhancing AUQA; (2) AUIN was found to have an unexpected negative association with AUQA; (3) ENUN negatively moderates the positive link between AUMO and AUQA, while its moderation of the AUIN-AUQA relationship was found to be positive in the full model; (4) The impact of these psychological and structural factors on AUQA is a multidimensional phenomenon profoundly shaped by contextual factors and intricate interactions among these variables. Our findings provide valuable guidance for policymakers in considering psychological dimensions and context-specific factors when designing regulatory frameworks to foster AUQA in Vietnam. This research illuminates the complex, context-dependent nature of these interactions, providing a nuanced understanding of how specific psychological elements (AUMO), structural attributes (AUIN), and contextual pressures (ENUN) interplay to influence audit outcomes.
References
Auditing, Consulting, and Auditor Independence
TL;DR: The question of whether an auditor should also provide management advisory services (MAS) to an audit client has been extensively debated as discussed by the authors, and the Metcalf Committee Staff Study [1976, pp. 50-52] suggested that supplying both services can create a conflict of interests, particularly when a CPA firm recruits a client's executives and is interested in assuring their success.
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Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?
TL;DR: In this paper, the authors investigated the relationship between tax services fees and restatements and found a significant negative association between tax service fees and tax restatement, consistent with net benefits from acquiring tax services from a registrant's audit firm.
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Evidence on the Joint Determination of Audit and Non‐Audit Fees
TL;DR: In this paper, the authors investigate whether the characteristics of clients, auditors, and the auditor-client relationship simultaneously determine audit and non-audit fees, and they find no evidence that the relationship is consistent with knowledge spillovers between the two services.
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The durbin-watson test for serial correlation with extreme sample sizes or many regressors'
N. E. Savin,Kenneth J. White +1 more
TL;DR: In this paper, the authors present extended tables for the bounds test for samples with 6 to 200 observations and for as many as 20 regressors, which can be used for regression analysis with multiple regressors.
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Independence in Appearance and in Fact: An Experimental Investigation*
TL;DR: In this article, the authors used experimental markets to assess the effect of the SEC's new independence rule on investors' perceptions of independence, investors' payoff distributions, and market prices.