Risk-based approach and quality of independent audit using structure equation modeling – Evidence from Vietnam
ABSTRACT: This study considers factors affecting to audit performance by risk-based approach (RBA) as well as audit quality in Vietnam. In addition, the study also examines the relationship between RBA and quality of independent audit firms. A descriptive survey research was adopted using both quant...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Elsevier
2022-09-01
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| Series: | European Research on Management and Business Economics |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S244488342200002X |