International Journal of

ADVANCED AND APPLIED SCIENCES

EISSN: 2313-3724, Print ISSN: 2313-626X

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 Volume 11, Issue 7 (July 2024), Pages: 226-236

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 Original Research Paper

The influence of auditor ethics on audit quality: Analyzing key factors in Vietnamese audit firms

 Author(s): 

 Thi Thuan Nguyen 1, *, Hoang Lan Nguyen 1, Tuyet Nhung Le 1, Nguyen Bich Hien Tran 2

 Affiliation(s):

 1Faculty of Business and Economics, Phenikaa University, Yen Nghia, Ha Dong, Hanoi 12116, Vietnam
 2Faculty of Accounting and Auditing, Thuongmai University, Hanoi, Vietnam

 Full text

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 * Corresponding Author. 

  Corresponding author's ORCID profile: https://orcid.org/0009-0003-6330-6699

 Digital Object Identifier (DOI)

 https://doi.org/10.21833/ijaas.2024.07.025

 Abstract

This paper aims to analyze the possible influence of auditor ethics (AE) factors on audit quality (AQ). Additionally, this study examines whether AE can mediate the relationship between various factors and AQ. These factors include independence, competence, work experience, ethical standards, and due care. Data were collected using structured questionnaires sent by post or email to auditors, audit team leaders, and deputy managers/heads of 314 independent audit firms in Vietnam. Using SPSS 26 and AMOS 24 for analysis, the results show positive relationships between competence, work experience, ethical standards, and AE, as well as between competence, due care, and AQ. Negative relationships were found between independence, due care, and AE and between independence, work experience, ethical standards, and AQ. These findings provide important recommendations for auditing companies to enhance ethics and AQ, helping them maintain loyal customers, attract potential clients, and further develop audit services in Vietnam.

 © 2024 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).

 Keywords

 Auditor ethics, Audit quality, Independence, Competence, Ethical standards

 Article history

 Received 10 March 2024, Received in revised form 10 July 2024, Accepted 17 July 2024

 Acknowledgment 

The authors are thankful to Phenikaa University, the University of Transportation Technology, and Thuongmai University for funding this research. Especially thanks to the participants who took part in the study. I would like to thank the referees for their helpful comments and suggestions.

 Compliance with ethical standards

 Ethical considerations

All participants in this study provided informed consent, and their confidentiality was strictly maintained throughout the research process. The study followed ethical guidelines and received approval from the relevant institutional review boards.

 Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.

 Citation:

 Nguyen TT, Nguyen HL, Le TN, and Tran NBH (2024). The influence of auditor ethics on audit quality: Analyzing key factors in Vietnamese audit firms. International Journal of Advanced and Applied Sciences, 11(7): 226-236

 Permanent Link to this page

 Figures

 Fig. 1 Fig. 2 Fig. 3

 Tables

 Table 1 Table 2 Table 3 Table 4 Table 5 Table 6  

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