Effects of experience years, gender of auditors and audit firm size on firm’ discretionary accrual management: Evidence from Vietnam
The objective of this study is to examine the effects of audit firm size and auditor characteristics on firms’ discretionary accruals management of companies listed on Ho Chi Minh Stock Exchange (HOSE) and Hanoi Stock Exchange (HNX). The results show that the gender of auditors affect discretionary...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE
2016-10-01
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| Series: | Ho Chi Minh City Open University Journal of Science - Economics and Business Administration |
| Subjects: | |
| Online Access: | https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/121 |
| _version_ | 1818602769788960768 |
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| author | Nguyen Minh Kieu Nguyen Kim Nam Nguyen Thi Hang Nga Nguyen Thi Ngoc Diep |
| author_facet | Nguyen Minh Kieu Nguyen Kim Nam Nguyen Thi Hang Nga Nguyen Thi Ngoc Diep |
| author_sort | Nguyen Minh Kieu |
| collection | DOAJ |
| description | The objective of this study is to examine the effects of audit firm size and auditor characteristics on firms’ discretionary accruals management of companies listed on Ho Chi Minh Stock Exchange (HOSE) and Hanoi Stock Exchange (HNX). The results show that the gender of auditors affect discretionary accruals (DA). Female auditors approve DA at a lower value than male auditors. Number of experience years of auditors also affects restriction of DA. When the number of experience years of auditors increases, the magnitude of DA decreases, which means the quality of information on financial statements (FS) is higher. This study also reveals that the magnitude of DA is significantly lower amongst companies engaging a Big-4 specialist audit firm relative to companies using the audit services of a Non‐Big-4 specialist. |
| first_indexed | 2024-12-16T13:12:33Z |
| format | Article |
| id | doaj.art-9e99b224ed4d44ac979406247535b0da |
| institution | Directory Open Access Journal |
| issn | 2734-9314 2734-9586 |
| language | English |
| last_indexed | 2024-12-16T13:12:33Z |
| publishDate | 2016-10-01 |
| publisher | HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE |
| record_format | Article |
| series | Ho Chi Minh City Open University Journal of Science - Economics and Business Administration |
| spelling | doaj.art-9e99b224ed4d44ac979406247535b0da2022-12-21T22:30:35ZengHO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCEHo Chi Minh City Open University Journal of Science - Economics and Business Administration2734-93142734-95862016-10-0162354110.46223/HCMCOUJS.econ.en.6.2.121.2016104Effects of experience years, gender of auditors and audit firm size on firm’ discretionary accrual management: Evidence from VietnamNguyen Minh Kieu0Nguyen Kim Nam1Nguyen Thi Hang Nga2Nguyen Thi Ngoc Diep3Ho Chi Minh City Open UniversityHo Chi Minh City Industry and Trade CollegeBanking University Ho Chi Minh CityLac Hong University, Bien Hoa CityThe objective of this study is to examine the effects of audit firm size and auditor characteristics on firms’ discretionary accruals management of companies listed on Ho Chi Minh Stock Exchange (HOSE) and Hanoi Stock Exchange (HNX). The results show that the gender of auditors affect discretionary accruals (DA). Female auditors approve DA at a lower value than male auditors. Number of experience years of auditors also affects restriction of DA. When the number of experience years of auditors increases, the magnitude of DA decreases, which means the quality of information on financial statements (FS) is higher. This study also reveals that the magnitude of DA is significantly lower amongst companies engaging a Big-4 specialist audit firm relative to companies using the audit services of a Non‐Big-4 specialist.https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/121audit firmsizegenderaudit qualitydiscretionary accrualsvietnam. |
| spellingShingle | Nguyen Minh Kieu Nguyen Kim Nam Nguyen Thi Hang Nga Nguyen Thi Ngoc Diep Effects of experience years, gender of auditors and audit firm size on firm’ discretionary accrual management: Evidence from Vietnam Ho Chi Minh City Open University Journal of Science - Economics and Business Administration audit firmsize gender audit quality discretionary accruals vietnam. |
| title | Effects of experience years, gender of auditors and audit firm size on firm’ discretionary accrual management: Evidence from Vietnam |
| title_full | Effects of experience years, gender of auditors and audit firm size on firm’ discretionary accrual management: Evidence from Vietnam |
| title_fullStr | Effects of experience years, gender of auditors and audit firm size on firm’ discretionary accrual management: Evidence from Vietnam |
| title_full_unstemmed | Effects of experience years, gender of auditors and audit firm size on firm’ discretionary accrual management: Evidence from Vietnam |
| title_short | Effects of experience years, gender of auditors and audit firm size on firm’ discretionary accrual management: Evidence from Vietnam |
| title_sort | effects of experience years gender of auditors and audit firm size on firm discretionary accrual management evidence from vietnam |
| topic | audit firmsize gender audit quality discretionary accruals vietnam. |
| url | https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/121 |
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