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Perceived audit quality, perceived audit fee, and auditor retention evidence from vietnam

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Nội dung chi tiết: Perceived audit quality, perceived audit fee, and auditor retention evidence from vietnam

Perceived audit quality, perceived audit fee, and auditor retention evidence from vietnam

UNIVERSITY OF ECONOMICS HO CHI MINH CITYInternational School of BusinessTAN QUE ANHPERCEIVED AUDIT QUALITY, PERCEIVED AUDIT FEE,AND AUDITOR RETENTION:

Perceived audit quality, perceived audit fee, and auditor retention evidence from vietnam: EVIDENCE FROM VIETNAMID:22110001MASTER OF BUSINESS (Honours) SUPERVISOR: PHAM QUOC HUNG, Ph.DACKNOWLEGEMENTSFirst of all, I would like to express my

appreciation to my supervisor. Dr. Pham Quoc Hung for his enthusiastic instructions and supports.I would like to acknowledge the comments from the IS Perceived audit quality, perceived audit fee, and auditor retention evidence from vietnam

B research committee on this thesis throughout the research process.I am grateful for significant advice and comments from my colleagues and friends t

Perceived audit quality, perceived audit fee, and auditor retention evidence from vietnam

o revise the questionnaire.I would like to thank all the respondents helping me complete the survey data collection.Finally, I would like to give spec

UNIVERSITY OF ECONOMICS HO CHI MINH CITYInternational School of BusinessTAN QUE ANHPERCEIVED AUDIT QUALITY, PERCEIVED AUDIT FEE,AND AUDITOR RETENTION:

Perceived audit quality, perceived audit fee, and auditor retention evidence from vietnamin the aspects of quality and price on their decision to retain incumbent auditor. A conceptual model was set up based on reviewing previous literatur

e. A survey was then conducted to collect data with respondents working at SMEs. The final data with sample size of 145 was employed to implement data Perceived audit quality, perceived audit fee, and auditor retention evidence from vietnam

analysis. The research found out a quite strong positive relationship between perceived audit quality and auditor retention, perceived audit fee and

Perceived audit quality, perceived audit fee, and auditor retention evidence from vietnam

auditor retention. Nevertheless, no association was found between perceived audit fee and perceived audit quality. The significant finding is that all

UNIVERSITY OF ECONOMICS HO CHI MINH CITYInternational School of BusinessTAN QUE ANHPERCEIVED AUDIT QUALITY, PERCEIVED AUDIT FEE,AND AUDITOR RETENTION:

Perceived audit quality, perceived audit fee, and auditor retention evidence from vietnamhe economy in general.Key words: Perceived audit quality, perceived audit fee. auditor retention, SMEs, Viet NamABBREVIATIONSASC: Accounting Service C

ompany (Now known as AASC Auditing and Accounting financialconsultancy Service Company limited)CPA: Certified Public AccountantLEA: Exploratory factor Perceived audit quality, perceived audit fee, and auditor retention evidence from vietnam

analysisSMEs: Small and Medium-sized EntcipiisesVACO: Vietnam Auditing Company (Now known as Deloitte Vietnam Company limited)VACPA: Vietnam Associat

Perceived audit quality, perceived audit fee, and auditor retention evidence from vietnam

ion of Certified Public AccountantsTABLE OF CONTENTSCHAPTER 1: INTRODUCTION.................................................11.1.GENERAL BACKGROUND...

UNIVERSITY OF ECONOMICS HO CHI MINH CITYInternational School of BusinessTAN QUE ANHPERCEIVED AUDIT QUALITY, PERCEIVED AUDIT FEE,AND AUDITOR RETENTION:

Perceived audit quality, perceived audit fee, and auditor retention evidence from vietnam...............................31.4.SCOPE OF THE RESEARCH...........................................31.5.RESEARCH STRUCTURE...........................

...................4CHAPTER 2; LITERATURE REVIEW AND HYPOTHESIS.............................52.1.LITERATURE REVIEW.................................... Perceived audit quality, perceived audit fee, and auditor retention evidence from vietnam

...........52.1.1.Auditor retention...........................................

UNIVERSITY OF ECONOMICS HO CHI MINH CITYInternational School of BusinessTAN QUE ANHPERCEIVED AUDIT QUALITY, PERCEIVED AUDIT FEE,AND AUDITOR RETENTION:

UNIVERSITY OF ECONOMICS HO CHI MINH CITYInternational School of BusinessTAN QUE ANHPERCEIVED AUDIT QUALITY, PERCEIVED AUDIT FEE,AND AUDITOR RETENTION:

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