DETERMINANTS OF AUDIT REPORT LAG OF VIETNAMESE LISTED FIRMS
The purpose of this research is to identify the determinants of audit report lag of the Vietnamese listed firms. Using a dataset of 176 firms listed on the Hochiminh Stock Exchange from 2013 to 2016, the ordinary least square pooled data model regression results show that the audit report lag of the...
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| Format: | Article |
| Language: | English |
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Dalat University
2018-04-01
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| Series: | Tạp chí Khoa học Đại học Đà Lạt |
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| Online Access: | http://tckh.dlu.edu.vn/index.php/tckhdhdl/article/view/355 |
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| author | Nguyễn Thanh Hồng Ân Hoàng Mai Phương |
| author_facet | Nguyễn Thanh Hồng Ân Hoàng Mai Phương |
| author_sort | Nguyễn Thanh Hồng Ân |
| collection | DOAJ |
| description | The purpose of this research is to identify the determinants of audit report lag of the Vietnamese listed firms. Using a dataset of 176 firms listed on the Hochiminh Stock Exchange from 2013 to 2016, the ordinary least square pooled data model regression results show that the audit report lag of the Vietnamese firms is determined by four factors: The quality of the auditors, the profitability of the firms, the amount of inventory and account receivable, and the total amount of accrual of the listed firms. In particular, the firms’ profitability negatively affects the firms’ audit report lag, while the amount of inventory and account receivable positively affects the firms’ audit report lag. Contrary to previous literature, the Vietnamese listed firms which are audited by high-quality auditors usually have longer audit report lag, while the firms with large amount of total accruals generally have shorter audit report lag. A robust test is performed, where the regression equation is re-estimated using panel data estimation techniques with random effect model, and the results confirm the above conclusions. |
| format | Article |
| id | doaj-art-6ee5bc77efe14031bced7438323ba1aa |
| institution | Kabale University |
| issn | 0866-787X 0866-787X |
| language | English |
| publishDate | 2018-04-01 |
| publisher | Dalat University |
| record_format | Article |
| series | Tạp chí Khoa học Đại học Đà Lạt |
| spelling | doaj-art-6ee5bc77efe14031bced7438323ba1aa2025-02-02T10:49:49ZengDalat UniversityTạp chí Khoa học Đại học Đà Lạt0866-787X0866-787X2018-04-0181S31910.37569/DalatUniversity.8.1S.355(2018)229DETERMINANTS OF AUDIT REPORT LAG OF VIETNAMESE LISTED FIRMSNguyễn Thanh Hồng Ân0Hoàng Mai Phương1Khoa Kinh tế và Quản trị kinh doanh, Trường Đại học Đà LạtKhoa Kinh tế và Quản trị kinh doanh, Trường Đại học Đà LạtThe purpose of this research is to identify the determinants of audit report lag of the Vietnamese listed firms. Using a dataset of 176 firms listed on the Hochiminh Stock Exchange from 2013 to 2016, the ordinary least square pooled data model regression results show that the audit report lag of the Vietnamese firms is determined by four factors: The quality of the auditors, the profitability of the firms, the amount of inventory and account receivable, and the total amount of accrual of the listed firms. In particular, the firms’ profitability negatively affects the firms’ audit report lag, while the amount of inventory and account receivable positively affects the firms’ audit report lag. Contrary to previous literature, the Vietnamese listed firms which are audited by high-quality auditors usually have longer audit report lag, while the firms with large amount of total accruals generally have shorter audit report lag. A robust test is performed, where the regression equation is re-estimated using panel data estimation techniques with random effect model, and the results confirm the above conclusions.http://tckh.dlu.edu.vn/index.php/tckhdhdl/article/view/355báo cáo tài chính kiểm toándoanh nghiệp niêm yết tại việt namđộ trễ kiểm toánnhân tố quyết địnhtính kịp thời. |
| spellingShingle | Nguyễn Thanh Hồng Ân Hoàng Mai Phương DETERMINANTS OF AUDIT REPORT LAG OF VIETNAMESE LISTED FIRMS Tạp chí Khoa học Đại học Đà Lạt báo cáo tài chính kiểm toán doanh nghiệp niêm yết tại việt nam độ trễ kiểm toán nhân tố quyết định tính kịp thời. |
| title | DETERMINANTS OF AUDIT REPORT LAG OF VIETNAMESE LISTED FIRMS |
| title_full | DETERMINANTS OF AUDIT REPORT LAG OF VIETNAMESE LISTED FIRMS |
| title_fullStr | DETERMINANTS OF AUDIT REPORT LAG OF VIETNAMESE LISTED FIRMS |
| title_full_unstemmed | DETERMINANTS OF AUDIT REPORT LAG OF VIETNAMESE LISTED FIRMS |
| title_short | DETERMINANTS OF AUDIT REPORT LAG OF VIETNAMESE LISTED FIRMS |
| title_sort | determinants of audit report lag of vietnamese listed firms |
| topic | báo cáo tài chính kiểm toán doanh nghiệp niêm yết tại việt nam độ trễ kiểm toán nhân tố quyết định tính kịp thời. |
| url | http://tckh.dlu.edu.vn/index.php/tckhdhdl/article/view/355 |
| work_keys_str_mv | AT nguyenthanhhongan determinantsofauditreportlagofvietnameselistedfirms AT hoangmaiphuong determinantsofauditreportlagofvietnameselistedfirms |