| dc.description.abstract | The primary of the research is to perform the effect of audit quality on the financial
performance in Vietnam, specifically in HOSE- Ho Chi Minh Stock Exchange. Despite the
enhancement of society, not only Vietnam but also foreign countries have had some
financial scandals from audit aspects. Therefore, the paper would try to contribute this topic
by conducting the research on the impact of the audit quality on the performance of
companies through financial features. Total listed firms of sample size contain 194
companies with 1940 observations of 10 years from 2010 to 2019. In particular, audit’
characteristics include Reputation, Experience, Rotation was evaluated for this topic. The
findings of this paper that all of three dependent variables were significantly affected on
the Return on Asset as known as the measurement of financial performance. | en_US |
