tailieunhanh - Determinants influencing audit delay: The case of Vietnam

This study employs a sample of 142 foreign direct investment (FDI) firms in Vietnam in 2019. We use Linear regression analysis, modelling audit delay as a function of the following explanatory variables: firm size, audit firm type, sign of income, audit opinion, and leverage. | Determinants influencing audit delay The case of Vietnam Accounting 6 2020 Contents lists available at GrowingScience Accounting homepage ac Determinants influencing audit delay The case of Vietnam Thi Thu Thuy Laia Manh Dung Tranb Van Tuong Hoangc and Thi Hong Lam Nguyena aThuongmai University Vietnam b National Economics University Vietnam c Academy of Finance Vietnam CHRONICLE ABSTRACT Article history This research is conducted to investigate determinants that affect delays in the signing of audit reports Received March 9 2020 in Vietnam. The audit delay is measured as a function of the number of days that elapse from the Received in revised format March accounting period until the date when the audit report is signed. This study employs a sample of 142 15 2020 foreign direct investment FDI firms in Vietnam in 2019. We use Linear regression analysis Accepted May 18 2020 Available online modelling audit delay as a function of the following explanatory variables firm size audit firm type May 18 2020 sign of income audit opinion and leverage. The findings indicate that the firms that report net income Keywords that have standard audit opinion and that have bigger size release their audited financial statements Audit delay earlier. Variables such as auditor firm and leverage show no significant relationship with audit delay. Financial reporting FDI firms Vietnam 2020 by the authors licensee Growing Science Canada 1. Introduction The objective of financial statements is to provide information about the entity that is useful to a wide range of users in decision making. In order to be useful for decision making financial statements should be understandable relevant reliable and comparable. Many accountants managers and financial analysts believe that timeliness is an important characteristic of financial statement since timely reporting provides more decision-useful information. Timeliness is an old and important concept in accounting .

• Kế toán - Kiểm toán
• Foreign direct investment
• Linear regression analysis
• Modelling audit delay
• Determinants influencing audit delay
• Standard audit opinion