Factors affecting the professional skepticism of independent auditors in Viet Nam

The study investigates the key factors affecting the professional skepticism of independent auditors in Vietnam. The factors that are studied in this research include knowledge and experience, workload, time pressure, and incentives that affect professional skepticism of independent auditors. The au...

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Bibliographic Details
Main Authors: Thu Trang Ta, Thanh Nga Doan, Duc Cuong Pham, Hoai Nam Tran
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Business & Management
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2059043