Abstract
This study examines the relationship between audit opinion and non-financial factors of 188 listed companies on the Vietnamese stock exchange in the period 2010-2019. The study uses the logit method and divides audit opinions into two categories: qualified audit opinions and unqualified audit opinions. In the research, the factors that affect auditor opinions are included: audit lag and audit opinion in previous years. Factors that didn’t find any relationships are also included: number of years listed, size of auditing company, and the proportion of non-executive members.
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