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

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...

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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:
Online Access:http://repository.vnu.edu.vn/handle/VNU_123/97924
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Institution: Vietnam National University, Hanoi
Language: English
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spelling oai:112.137.131.14:VNU_123-979242020-11-19T07:58:02Z Impacts of Non-Financial Factors on Auditors’ Objectivity: Empirical Evidence from Vietnam Nguyen, Ha Phuong Nguyen, Thi Kim Oanh ĐHQGHN - Khoa Quốc tế Auditors’ Objectivity Client Identification Audit Profession Identification Time Budget Pressure Reduced Audit Quality Acts Auditors’ Negotiation Self-Efficacy 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 significant negative impact on frequency of reduced audit quality acts and consequently has a positive impact on objectivity. On the other hand, it is statistically significant that the higher time budget pressure auditors have to endure, the higher frequency of reduced audit quality acts they commit. Additionally, both types of identification have positive effects, but not significant on client acquiescence, and client identification also has a weak positive relation with frequency of reduced audit quality acts. Regarding financial aspect, client’s financial importance to audit firm appears to have positive impacts, but not significant on both measurements of objectivity. 2020-11-19T07:58:02Z 2020-11-19T07:58:02Z 2019 Final Year Project (FYP) http://repository.vnu.edu.vn/handle/VNU_123/97924 en 77 p application/pdf H. : ĐHQGHN
institution Vietnam National University, Hanoi
building VNU Library & Information Center
continent Asia
country Vietnam
Vietnam
content_provider VNU Library and Information Center
collection VNU Digital Repository
language English
topic Auditors’ Objectivity
Client Identification
Audit Profession Identification
Time Budget Pressure
Reduced Audit Quality Acts
Auditors’ Negotiation Self-Efficacy
spellingShingle Auditors’ Objectivity
Client Identification
Audit Profession Identification
Time Budget Pressure
Reduced Audit Quality Acts
Auditors’ Negotiation Self-Efficacy
Nguyen, Ha Phuong
Nguyen, Thi Kim Oanh
Impacts of Non-Financial Factors on Auditors’ Objectivity: Empirical Evidence from Vietnam
description 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 significant negative impact on frequency of reduced audit quality acts and consequently has a positive impact on objectivity. On the other hand, it is statistically significant that the higher time budget pressure auditors have to endure, the higher frequency of reduced audit quality acts they commit. Additionally, both types of identification have positive effects, but not significant on client acquiescence, and client identification also has a weak positive relation with frequency of reduced audit quality acts. Regarding financial aspect, client’s financial importance to audit firm appears to have positive impacts, but not significant on both measurements of objectivity.
author2 ĐHQGHN - Khoa Quốc tế
author_facet ĐHQGHN - Khoa Quốc tế
Nguyen, Ha Phuong
Nguyen, Thi Kim Oanh
format Final Year Project
author Nguyen, Ha Phuong
Nguyen, Thi Kim Oanh
author_sort Nguyen, Ha Phuong
title Impacts of Non-Financial Factors on Auditors’ Objectivity: Empirical Evidence from Vietnam
title_short Impacts of Non-Financial Factors on Auditors’ Objectivity: Empirical Evidence from Vietnam
title_full Impacts of Non-Financial Factors on Auditors’ Objectivity: Empirical Evidence from Vietnam
title_fullStr Impacts of Non-Financial Factors on Auditors’ Objectivity: Empirical Evidence from Vietnam
title_full_unstemmed Impacts of Non-Financial Factors on Auditors’ Objectivity: Empirical Evidence from Vietnam
title_sort impacts of non-financial factors on auditors’ objectivity: empirical evidence from vietnam
publisher H. : ĐHQGHN
publishDate 2020
url http://repository.vnu.edu.vn/handle/VNU_123/97924
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