文章基本信息

标题：Determinants of the choice of a big four auditor in the Vietnamese Stock Market
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作者：My Tran Ngo ; Thi Bach Yen Tran ; Kim Loi Ho 等
期刊名称：Accounting
印刷版ISSN：2369-7393
电子版ISSN：2369-7407
出版年度：2020
卷号：6
期号：5
页码：671-680
DOI：10.5267/j.ac.2020.6.017
出版社：Growing Science
摘要：The study was conducted to examine the determinants on the choice of a Big Four auditor of listed firms in the Vietnamese stock market. Data were hand-collected from 511 non-financial firms in the period 2015 – 2017. The research results show that ownership concentration and foreign ownership had a positive significant impact on the choice of a high-quality Big Four auditor. Meanwhile, board size was negatively associated with the selection of large auditing firms. However, there was no statistical evidence on the effect of the proportion of independent directors and CEO duality on the likelihood of choosing a Big Four auditor.
关键词：Big Four auditor; Determinants; Capital structure; Concentrated ownership; Decision making