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- W3137968560 abstract "This study employed a subject-based framework to explore the factors that affect auditor independence in financial statement auditing in Vietnam. The data collected using one-on-one interview and group discussion techniques were qualitatively analyzed through open coding, axial coding, and selective coding. Thereafter, 100 experienced practicing auditors were interviewed to confirm the results of the research. The research findings showed that the main factors affecting auditor independence are personal characteristics of the auditor, the audit firm's environment, and legal enviroment in audit. At the same time, the research uncovered several new factors affecting auditors’ independence in Vietnam, namely, ethical awareness of auditors, learning and training, industry-specific skills, corporate governance, economic development of the country and international integration. These findings can serve to guide the management of the process of auditing financial statements while adhering to the ethical framework of auditing in Vietnam." @default.
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- W3137968560 date "2020-01-01" @default.
- W3137968560 modified "2023-10-01" @default.
- W3137968560 title "Factors Affecting the Auditor Independence: Approach of the Subject and Framework in Financial Statement Auditing in Vietnam" @default.
- W3137968560 doi "https://doi.org/10.35741/issn.0258-2724.55.4.23" @default.
- W3137968560 hasPublicationYear "2020" @default.
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