The impact of audit quality and state ownership on accrual-based earnings management: evidence from Vietnam

The impact of audit quality and state ownership on accrual-based earnings management: evidence from Vietnam

This paper examines the impact of audit quality and state ownership on accrual-based earnings management in Vietnamese listed firms. We find that firms which are audited by one of Big Four auditing companies (Deloitte, PricewaterhouseCoopers, Ernst & Young and KPMG) are less likely to engage in...

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Bibliographic Details
Main Authors: Thu Hang Nguyen, Nguyen Minh Tran Tran, Thi Anh Thuy Pham, Hoai Thuong Phan
Format: Article
Language:English
Published: HDV INSER., JSC 2018-08-01
Series:Journal of International Economics and Management
Subjects:
audit quality
discretionary accruals
earnings management
state ownership
Online Access:https://jiem.ftu.edu.vn/index.php/jiem/article/view/187

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