2022
DOI: 10.21511/ppm.20(2).2022.39
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Study on factors affecting audit fees and audit quality through auditors’ perceptions: Evidence from an emerging economy

Abstract: Audit fees and audit quality have received the attention of stakeholders, clients, audit firms, and third parties. Each subject has its own opinion on determining influencing factors and their relationship. This study aims to investigate the determining factors of audit fees and audit quality in Vietnam. Using random data collection, a questionnaire was created on Google forms and sent to auditors from the 4th quarter of 2020 to the end of the 1st quarter of 2021. 267 valid auditors’ responses in 28 audit firm… Show more

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