The quality of audit services: An assessment from FDI clients in Vietnam

Lai, Thi Thu Thuy; Pham, Duc Hieu

doi:10.5267/j.ac.2020.7.012

10.5267/j.ac

2020

DOI: 10.5267/j.ac.2020.7.012

|View full text |Cite

The quality of audit services: An assessment from FDI clients in Vietnam

Thi Thu Thuy Lai¹,

Duc Hieu Pham²

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2020

2024

Publication Types

Select...

Article2

Relationship

Self Cite0

Independent2

Authors

Journals

Cited by 2 publications

(1 citation statement)

References 7 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…This is to identify the most critical factors that have more significant effects on the AQ in the municipalities and the factors of the AQ that are associated with the AQ provided by the external auditors in the municipalities of Palestine. The study will address two related research questions using Carcello et al (1992), Behn et al (1997), Boon et al (2008), Butcher et al (2013), Sawalqa (2014), Ghebremichael (2018), and Lai and Pham's (2020) perceptions of AQ approach. First, what are the AQ factors that Palestinian municipalities' accountants and internal auditors are worth highly when assessing the quality of audit rendered by the external auditor?…”

mentioning

confidence: 99%

Factors Influencing the Audit Quality of the Municipalities

Rabaiah,

Mohd Hanefah,

Masruki

et al. 2024

JMIFR

View full text Add to dashboard Cite

The study aims to analyze the Audit Quality (AQ) factors that were perceived to be necessary by the accountants and internal auditors in municipalities of Palestine. A survey of 309 accountants and internal auditors from 155 Palestinian municipalities was conducted. The questionnaire data was statistically analyzed using Smart PLS3 software. The study discovered that auditor ethics, independence, and competence were the most significant elements in determining AQ. Meanwhile, Internal Auditing (IA), Accounting Basis (AB), and the Laws and Regulations (LR) have a moderate effect. However, the least crucial factors were Audit Fees (AF) and Audit Firm Size (AFS). The study is limited by the survey questionnaire method’s general limitations and the perceptions of accountants and internal auditors. It offers evidence on AQ from Palestine, helps the audit firms distinguish their marketing and service delivery strategies, and understands the AQ aspects sought by those clients. Moreover, the study provides the municipal councils and the regulators of the municipalities with greater knowledge on how to select the best auditors and maintain internal control measures, notably IA and the use of the accrual basis in accounting procedures. Since the findings are generally consistent with previous studies, more emphasis can be placed on the effectiveness of municipal internal control.

show abstract