tailieunhanh - Economics philosophy doctor thesis: The factors affecting audit quality of audit firms in Vietnam oriented to strengthen competitive capability in international integration conditions

Research’s objects in this thesis are the factors affect Audit quality, the competitive capability of Audit Firms in Vietnam which oriented to strengthen Competitive capability in the context of international integration. | MINISTRY OF EDUCATION AND TRAINING UNIVERSITY OF ECONOMICS HO CHI MINH CITY By Phan Van Dung THE FACTORS AFFECTING AUDIT QUALITY OF AUDIT FIRMS IN VIETNAM ORIENTED TO STRENGTHEN COMPETITIVE CAPABILITY IN INTERNATIONAL INTEGRATION CONDITIONS Major Accounting Code ECONOMICS PHILOSOPHY DOCTOR THESIS PROFESSIONAL ADVISER ASSOCIATE PROFESSOR PHD MAI THI HOANG MINH Ho Chi Minh City - 2015 This thesis is made at University of Economics Ho Chi Minh City Professional adviser Associate Professor - PhD Mai Thi Hoang Minh Critic 1 . Critic 2 . Critic 3 . This thesis will be presented to the Thesis Committee at. At . the. .day. .month. .year. This thesis can be found in library . INTRODUCTION The urgency of research Quality in general and Audit quality in particular is always the top concern of many objects. Several researchers have tried to define the audit quality for more than 30 years the ways of measurement these factors affect quality and the impact of quality to competitive capabilities. However so far these concepts have not been united yet and researches on this topic are continued. This caused because audit quality is a multifaceted concept difficult to observe and measure depends on feeling and judgment of each individual therefore it is difficult to have a unified viewpoint. Vietnam officially joined WTO and is a member of TPP ASEAN Economic Community AEC According to the committed roadmap Vietnam officially open all financial services from 2015 In the trend of globalization the success of Audit Firms in Vietnam depends much on Audit quality and Competitive Capabilities in the market. Meanwhile according to the Ministry of Finance The size and quality of independent auditors have not reached the expectation yet and are also struggling to be recognized by regional and international the competition among the auditing firms derive from local interests arising unhealthy competition such as reducing audit fees that leads the auditquality uncertainty . This .

• Thạc sĩ - Tiến sĩ - Cao học
• Economics philosophy doctor thesis
• The factors
• Audit quality of audit firms in Vietnam
• Strengthen competitive capability
• International integration conditions
• Anti smuggling
• International integration
• Trade fraud
• International economic integration
• Increasingly sophisticated
• Financial security
• Free trade
• Financial market
• Promoting economic growth