The quality of audit services: An assessment from FDI clients in Vietnam

Thi Thu Thuy Lai,Duc Hieu Pham

doi:10.5267/j.ac.2020.7.012

Abstract

The quality of audit services: An assessment from FDI clients in Vietnam

Highlights

Audit is a service and audit service quality is defined as the “quality of the input provided by the audit firm while performing the audit services” (Pandit, 1999, p. 173)
This study examines the audit services quality attributes that are perceived to be important in evaluating the quality of audit services and in determining satisfaction with audit services quality of auditing firms in Vietnam
This study focused on the factors that affect the audit services quality in Vietnam

Summary

Introduction

Audit is a service and audit service quality is defined as the “quality of the input provided by the audit firm while performing the audit services” (Pandit, 1999, p. 173). Audit is a service and audit service quality is defined as the “quality of the input provided by the audit firm while performing the audit services” Audit quality is difficult to observe directly (Shockley, 1982; Francis, 2004); one approach for assessing quality is to examine the perceptions of audit service quality held by clients and customers as users of financial statements and the audit opinion (Schroeder et al, 1986; Carcello et al, 1992; Nguyen et al, 2020; Davis, 1995; Behn et al, 1997; Warming-Rasmussen & Jensen, 1998). This study examines the audit services quality attributes that are perceived to be important in evaluating the quality of audit services and in determining satisfaction with audit services quality of auditing firms in Vietnam. Develop a research framework for studying the factors that affect the audit services quality in Vietnam. Do empirical study to determine the impact of factors on the audit services quality in Vietnam from clients’ perspective (FDI enterprises)

Methods

Findings

Discussion

Conclusion