Impacts of Non-Financial Factors on Auditors’ Objectivity: Empirical Evidence from Vietnam

• Main Authors: Nguyen, Ha Phuong, Nguyen, Thi Kim Oanh
• Other Authors: ĐHQGHN - Khoa Quốc tế
• Format: Final Year Project
• Language: English
• Published: H. : ĐHQGHN 2020
• Subjects: Auditors’ Objectivity; Client Identification; Audit Profession Identification; Time Budget Pressure; Reduced Audit Quality Acts; Auditors’ Negotiation Self-Efficacy
• Online Access: http://repository.vnu.edu.vn/handle/VNU_123/97924
• Institution: Vietnam National University, Hanoi

Research findings confirm that auditors’ negotiation self-sefficacy has a significant negative impact on auditors’ client acquiescence, therefore positively correlated with auditors’ objectivity. Similarly, analysis in terms of auditors’ professional identification’s impact finds out that it has a s...