Auditor independence: A study of Vietnamese auditing firms

Abstract

The article analyzes the impact of factors affecting the independence of auditors in Vietnamese auditing firms provide more empirical evidence on factors affecting auditor independence. Research method using survey through questionnaires Practicing auditors, directors of auditing firms, audit assistants, chief accountants of enterprises. The research results show that the institution, the individual characteristics of the auditor, and the environment of the audit firm have a positive relationship with the independence of the auditors in the Vietnamese auditing firms. Based on the research results, the author has proposed recommendations to improve the independence of auditors in Vietnamese auditing firms.