How to cite this paper
Ngo, M., Tran, T & Ho, K. (2020). Determinants of the choice of a big four auditor in the Vietnamese Stock Market.Accounting, 6(5), 671-680.
Refrences
Abbott, L. J., Parker, S., Peters, G. F., & Rama, D. V. (2007). Corporate governance, audit quality, and the Sarbanes-Oxley Act: Evidence from internal audit outsourcing. The Accounting Review, 82(4), 803-835.
Abdel-Khalik, A. R. (2002). Reforming corporate governance post Enron: Shareholders' Board of Trustees and the auditor. Journal of Accounting and Public Policy, 21(2), 97-103.
Ashbaugh, H., & Warfield, T. D. (2003). Audits as a corporate governance mechanism: Evidence from the German market. Journal of International Accounting Research, 2(1), 1-21.
Baltagi, B. (2008). Econometric analysis of panel data: John Wiley & Sons.
Beasley, M. S., & Petroni, K. R. (2001). Board independence and audit-firm type. Auditing: A Journal of Practice & Theory, 20(1), 97-114.
Ben-Hassoun, A., Aloui, C., & Ben-Nasr, H. (2018). Demand for audit quality in newly privatized firms in MENA region: Role of internal corporate governance mechanisms audit. Research in International Business and Finance, 45, 334-348.
Chau, G., & Leung, P. (2006). The impact of board composition and family ownership on audit committee formation: Evidence from Hong Kong. Journal of International Accounting, Auditing and Taxation, 15(1), 1-15.
Chi, H.-Y., & Weng, T.-C. (2014). Managerial legal liability and Big 4 auditor choice. Journal of Business Research, 67(9), 1857-1869.
Cohen, J., Krishnamoorthy, G., & Wright, A. M. (2002). Corporate governance and the audit process. Contemporary accounting research, 19(4), 573-594.
Cooke, T. E. (1992). The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed corporations. Accounting and business research, 22(87), 229-237.
Copley, P. A., & Douthett Jr, E. B. (2002). The association between auditor choice, ownership retained, and earnings disclosure by firms making initial public offerings. Contemporary Accounting Research, 19(1), 49-76.
Dalton, D. R., Daily, C. M., Ellstrand, A. E., & Johnson, J. L. (1998). Meta‐analytic reviews of board composition, leadership structure, and financial performance. Strategic management journal, 19(3), 269-290.
Darmadi, S. (2011). Board diversity and firm performance: the Indonesian evidence. Corporate ownership and control Journal, 8.
Datar, S. M., Feltham, G. A., & Hughes, J. S. (1991). The role of audits and audit quality in valuing new issues. Journal of accounting and Economics, 14(1), 3-49.
DeFond, M. L. (1992). The association between changes in client firm agency costs and auditor switching. Auditing, 11(1), 16.
DeFond, M. L., Wong, T.-J., & Li, S. (1999). The impact of improved auditor independence on audit market concentration in China. Journal of accounting and Economics, 28(3), 269-305.
El Ghoul, S., Guedhami, O., Lennox, C., & Pittman, J. A. (2007). Ownership structure, agency problems, and auditor choice: evidence from Western European firms. Paper presented at the Proceedings of the Annual Conference of the Administrative Science Association of Canada.
Fan, J. P., & Wong, T. J. (2002). Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of accounting and Economics, 33(3), 401-425.
Fan, J. P. H., & Wong, T. J. (2005). Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of Accounting Research, 43, 35-72.
Francis, J. R., Richard, C., & Vanstraelen, A. (2009). Assessing France's joint audit requirement: Are two heads better than one? Auditing: A Journal of Practice & Theory, 28(2), 35-63.
Goodstein, J., Gautam, K., & Boeker, W. (1994). The effects of board size and diversity on strategic change. Strategic management journal, 15(3), 241-250.
Guedhami, O., Pittman, J. A., & Saffar, W. (2009). Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners. Journal of accounting and Economics, 48(2-3), 151-171.
Hermalin, B. E., & Weisbach, M. S. (1991). The effects of board composition and direct incentives on firm performance. Financial management, 101-112.
Hsiao, C. (1985). Benefits and limitations of panel data. Econometric Reviews, 4(1), 121-174.
Jensen, M. C. (1993). The modern industrial revolution, exit, and the failure of internal control systems. The journal of finance, 48(3), 831-880.
Karim, A. W., van Zijl, T., & Mollah, S. (2013). Impact of board ownership, CEO‐Chair duality and foreign equity participation on auditor quality choice of IPO companies. International Journal of Accounting & Information Management.
La Porta, R., Lopez‐de‐Silanes, F., & Shleifer, A. (1999). Corporate ownership around the world. The journal of finance, 54(2), 471-517.
Lin, Z. J., & Liu, M. (2009). The impact of corporte governance on auditor choice: Evidence from China. Journal of International Accounting, Auditing and Taxation, 18(1), 44-59.
Liu, Q., & Lu, Z. (2007). Corporate governance and earnings management in the Chinese listed companies: A tunnelling perspective. Journal of Corporate Finance, 13(5), 881-906.
Makni, I., Kolsi, M. C., & Affes, H. (2012). The impact of corporate governance mechanisms on audit quality: Evidence from Tunisia. IUP Journal of Corporate Governance, 11(3), 48-70.
Marnet, O. (2005). Behavior and rationality in corporate governance. Journal of Economic issues, 39(3), 613-632.
Mustafa, A. S., Che-Ahmad, A., & Chandren, S. (2018). Board diversity, audit committee characteristics and audit quality: The moderating role of control-ownership wedge. Business and Economic Horizons (BEH), 14(1232-2019-858), 587-614.
Nasrudin, W. A. W., Mohamed, N., & Shafie, N. A. (2017). Corporate Governance & Auditor Choice in Malaysia. Paper presented at the SHS Web of Conferences.
Niskanen, M., Karjalainen, J., & Niskanen, J. (2011). Demand for audit quality in private firms: evidence on ownership effects. International Journal of Auditing, 15(1), 43-65.
O’sullivan, N. (2000). The impact of board composition and ownership on audit quality: evidence from large UK companies. The British Accounting Review, 32(4), 397-414.
Reed, R., Donoher, W. J., & Barnes, S. F. (2004). Predicting misleading disclosures: the effects of control, pressure, and compensation. Journal of Managerial Issues, 322-336.
Titman, S., & Trueman, B. (1986). Information quality and the valuation of new issues. Journal of accounting and Economics, 8(2), 159-172.
Willenborg, M. (1999). Empirical analysis of the economic demand for auditing in the initial public offerings market. Journal of Accounting Research, 37(1), 225-238.
Abdel-Khalik, A. R. (2002). Reforming corporate governance post Enron: Shareholders' Board of Trustees and the auditor. Journal of Accounting and Public Policy, 21(2), 97-103.
Ashbaugh, H., & Warfield, T. D. (2003). Audits as a corporate governance mechanism: Evidence from the German market. Journal of International Accounting Research, 2(1), 1-21.
Baltagi, B. (2008). Econometric analysis of panel data: John Wiley & Sons.
Beasley, M. S., & Petroni, K. R. (2001). Board independence and audit-firm type. Auditing: A Journal of Practice & Theory, 20(1), 97-114.
Ben-Hassoun, A., Aloui, C., & Ben-Nasr, H. (2018). Demand for audit quality in newly privatized firms in MENA region: Role of internal corporate governance mechanisms audit. Research in International Business and Finance, 45, 334-348.
Chau, G., & Leung, P. (2006). The impact of board composition and family ownership on audit committee formation: Evidence from Hong Kong. Journal of International Accounting, Auditing and Taxation, 15(1), 1-15.
Chi, H.-Y., & Weng, T.-C. (2014). Managerial legal liability and Big 4 auditor choice. Journal of Business Research, 67(9), 1857-1869.
Cohen, J., Krishnamoorthy, G., & Wright, A. M. (2002). Corporate governance and the audit process. Contemporary accounting research, 19(4), 573-594.
Cooke, T. E. (1992). The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed corporations. Accounting and business research, 22(87), 229-237.
Copley, P. A., & Douthett Jr, E. B. (2002). The association between auditor choice, ownership retained, and earnings disclosure by firms making initial public offerings. Contemporary Accounting Research, 19(1), 49-76.
Dalton, D. R., Daily, C. M., Ellstrand, A. E., & Johnson, J. L. (1998). Meta‐analytic reviews of board composition, leadership structure, and financial performance. Strategic management journal, 19(3), 269-290.
Darmadi, S. (2011). Board diversity and firm performance: the Indonesian evidence. Corporate ownership and control Journal, 8.
Datar, S. M., Feltham, G. A., & Hughes, J. S. (1991). The role of audits and audit quality in valuing new issues. Journal of accounting and Economics, 14(1), 3-49.
DeFond, M. L. (1992). The association between changes in client firm agency costs and auditor switching. Auditing, 11(1), 16.
DeFond, M. L., Wong, T.-J., & Li, S. (1999). The impact of improved auditor independence on audit market concentration in China. Journal of accounting and Economics, 28(3), 269-305.
El Ghoul, S., Guedhami, O., Lennox, C., & Pittman, J. A. (2007). Ownership structure, agency problems, and auditor choice: evidence from Western European firms. Paper presented at the Proceedings of the Annual Conference of the Administrative Science Association of Canada.
Fan, J. P., & Wong, T. J. (2002). Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of accounting and Economics, 33(3), 401-425.
Fan, J. P. H., & Wong, T. J. (2005). Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of Accounting Research, 43, 35-72.
Francis, J. R., Richard, C., & Vanstraelen, A. (2009). Assessing France's joint audit requirement: Are two heads better than one? Auditing: A Journal of Practice & Theory, 28(2), 35-63.
Goodstein, J., Gautam, K., & Boeker, W. (1994). The effects of board size and diversity on strategic change. Strategic management journal, 15(3), 241-250.
Guedhami, O., Pittman, J. A., & Saffar, W. (2009). Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners. Journal of accounting and Economics, 48(2-3), 151-171.
Hermalin, B. E., & Weisbach, M. S. (1991). The effects of board composition and direct incentives on firm performance. Financial management, 101-112.
Hsiao, C. (1985). Benefits and limitations of panel data. Econometric Reviews, 4(1), 121-174.
Jensen, M. C. (1993). The modern industrial revolution, exit, and the failure of internal control systems. The journal of finance, 48(3), 831-880.
Karim, A. W., van Zijl, T., & Mollah, S. (2013). Impact of board ownership, CEO‐Chair duality and foreign equity participation on auditor quality choice of IPO companies. International Journal of Accounting & Information Management.
La Porta, R., Lopez‐de‐Silanes, F., & Shleifer, A. (1999). Corporate ownership around the world. The journal of finance, 54(2), 471-517.
Lin, Z. J., & Liu, M. (2009). The impact of corporte governance on auditor choice: Evidence from China. Journal of International Accounting, Auditing and Taxation, 18(1), 44-59.
Liu, Q., & Lu, Z. (2007). Corporate governance and earnings management in the Chinese listed companies: A tunnelling perspective. Journal of Corporate Finance, 13(5), 881-906.
Makni, I., Kolsi, M. C., & Affes, H. (2012). The impact of corporate governance mechanisms on audit quality: Evidence from Tunisia. IUP Journal of Corporate Governance, 11(3), 48-70.
Marnet, O. (2005). Behavior and rationality in corporate governance. Journal of Economic issues, 39(3), 613-632.
Mustafa, A. S., Che-Ahmad, A., & Chandren, S. (2018). Board diversity, audit committee characteristics and audit quality: The moderating role of control-ownership wedge. Business and Economic Horizons (BEH), 14(1232-2019-858), 587-614.
Nasrudin, W. A. W., Mohamed, N., & Shafie, N. A. (2017). Corporate Governance & Auditor Choice in Malaysia. Paper presented at the SHS Web of Conferences.
Niskanen, M., Karjalainen, J., & Niskanen, J. (2011). Demand for audit quality in private firms: evidence on ownership effects. International Journal of Auditing, 15(1), 43-65.
O’sullivan, N. (2000). The impact of board composition and ownership on audit quality: evidence from large UK companies. The British Accounting Review, 32(4), 397-414.
Reed, R., Donoher, W. J., & Barnes, S. F. (2004). Predicting misleading disclosures: the effects of control, pressure, and compensation. Journal of Managerial Issues, 322-336.
Titman, S., & Trueman, B. (1986). Information quality and the valuation of new issues. Journal of accounting and Economics, 8(2), 159-172.
Willenborg, M. (1999). Empirical analysis of the economic demand for auditing in the initial public offerings market. Journal of Accounting Research, 37(1), 225-238.