RESEARCH ON FACTORS AFFECTING ORGANIZATIONAL STRUCTURE, OPERATING MECHANISM AND AUDIT QUALITY: AN EMPIRICAL STUDY IN VIETNAM

This research aims to determine factors affecting and the level of their influence on or-ganizational structure, operating mechanism and audit quality in the Vietnamese market. In this paper, the methodology used by the authors is mixed method.Combination of the qualitative re-search method and the...

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Bibliographic Details
Published in:Journal of business economics and management 2019-01, Vol.20 (3), p.526-545
Main Authors: Hai, Phan Thanh, TU, Chuc A., TOAN, Le D.
Format: Article
Language:English
Subjects:
Accounting firms
audit firms
Audit quality
Audits
independent audit
operating mechanisms
organizational structure
Qualitative research
Quality
Research methodology
SEM
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Summary:This research aims to determine factors affecting and the level of their influence on or-ganizational structure, operating mechanism and audit quality in the Vietnamese market. In this paper, the methodology used by the authors is mixed method.Combination of the qualitative re-search method and the quantitative research method on the basis of meta-analysis and synthesis of existing information from various sources and results of interviews carried out in early 2018 using a questionnaire for 270 auditors who now work at audit firms in Vietnam. The results of the research showed that factors affecting the operating mechanism of audit firms include the legal system, quality control and internal corporate governance. Factors affecting the audit quality are the organizational structure and the operating mechanism of audit firms. Among these factors, the operating mechanism has the greatest impact on and plays a decisive role in the audit quality. In addition, the research showed that factors affecting the organizational structure of audit firms in Vietnam are unobvious
ISSN:1611-1699
2029-4433
DOI:10.3846/jbem.2019.9791