How to cite this paper
Nguyen, T & Nguyen, T. (2020). Factors affecting the auditor independence in financial statements audit in Vietnam.Accounting, 6(7), 1237-1244.
Refrences
AICPA (1992). Professional Standards. American Institute of Certified Public Accountants. New York.
Abu Bakar, N.B. Abdul Rahman, A., & Abdul Rashid, H.M. (2005). Factors influencing auditor independence: Malaysian loan officers’ perceptions. Managerial Auditing Journal, 21, 621-35
Accounting Professional & Ethical Standards Board Limited (2008). Amendments to Auditor Independence Requirements in Section 290: Independence – Assurance Engagements of APES Code of Ethics for Professional Accountants. The Institute of Chartered Accountants in Australia
Al-Ajmi, J., & Saudagaran, S. (2011). Perceptions of auditors and financial statement users regarding auditor independence in Bahrain. Managerial Auditing Journal, 26(2), 130 - 160
Alleyne, P.A., Devonish, D., & Alleyne. P. (2006). Perceptions of auditor independence in Barbados. Managerial Auditing Journal, 21, 621-635.
Bamber, E. M., & Iyer, V.M. (2007). Auditors’ identification with their clients and its effect on auditor objectivity. Auditing: A Journal of Practice & Theory, 26(November), 1–24
Bartlett, R.W. (1993). A scale of perceived independence: new evidence on an old concept. Accounting. Auditing & Accountability Journal, 6(2), 52-67.
Beattie, V., Brandt, R., & Fearnley. S. (1999). Perceptions of auditor independence: UK evidence. Journal of International Accounting. Auditing and Taxation, 8, 67-107.
Ference, S. B. (2013). Independence is in the eye of the beholder. Journal of Accountancy, 215(6), 18.
Canning, M, & Gwilliam, D. (1999). Non-audit services and auditor independence: some evidence from Ireland. European Accounting Association, 8, 401-419.
Craswella, A., Stokesb, D.J., & Laughton, J. (2001). Auditor independence and fee dependence. Journal of Accounting and Economics, 33, 253–275.
Chrystelle, R. (2006), Why an auditor can’t be competent and independent: A French case study. European Accounting Review, 15(2), 153-179.
Dart, E. (2011). UK investors’ perceptions of auditor independence. The British Accounting Review, 43(3), 173- 185.
DeAngelo, L.E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3, 183-199.
Dykxhoorn, H. J., & Sinning, K. E. (1982). Perceptions of auditor independence: Its perceived effect on the loan and investment decisions of German financial statement users. Accounting, Organizations and Society, 7(4), 337-347.
Firth, M. (1980). Perceptions of auditor independence and official ethical guidelines. The Accounting Review, 55, 451-66.
Gay, G., & Simnett, R. (2003). Auditing & Assurance Services in Australia. 2nd ed. McGrawHill Book Australia Pty. Sydney
Hair, J. F., Ringle, C. M. & Sarstedt. M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing theory and Practice, 19(2), 139-152.
Hoyle, J. (1978). Mandatory auditor rotation: the arguments and an alternative. The Journal of Accountancy, 145(5), 69-78.
Imhoff Jr, E. A. (1978). Employment effects on auditor independence. Accounting Review, 53(4), 869-881.
ISB (2000). Statement of Independence Concepts: A Conceptual Framework for Auditor Independence. Exposure Draft ED 00-2. Independence Standards Board
Iyer, V. M. & Raghunandan, K. (2003). Auditors’ Employment with Clients and Interaction with their Former CPA Firm. Journal of Managerial Issues, 14(4).
Koh, H.C., & Mahathevan, P. (1993). The effects of client employment on auditor independence. British Accounting Review, 25, 227-242
Knapp, M.C. (1985). Audit conflict: an empirical study of the perceived ability of auditors to resist management pressure. The Accounting Review, 16, 202-211.
Law, P. (2008). An empirical comparison of non-big 4 and big 4 auditors’ perceptions of auditor independence. Managerial Auditing Journal, 23(9), 917-934.
Salehi, M. (2009). Non-Audit Service and Audit Independence: Evidences from Iran. International Journal of Business and Management, 4(2), 142-152.
Salawu, M. K. (2017). Factors influencing auditor independence among listed companies in Nigeria: Generalized method of moments (GMM) approach. International Journal of Economics and Finance, 9(8), 191-203.
Nguyen, T.P.H., & Ha, H.N. (2015). Factors affect to the auditor independence – Evidence in Vietnam. Journal of Economics and Development, 215, 33-42.
Omri, M.A., & Akrimi, N. (2015). Factors affecting auditor independence in Tunisia: The perceptions of financial analysts. Journal of Finance and Accounting, 3(3), 42-49.
Pany, K., & Reckers, P.M.J. (1980). The effects of gifts. discounts and client size on perceived auditor independence. The Accounting Review, 55, 50-61.
Partin, J. C. and Bartlett, R.W. (1994). Prior employment effects and independence in fact. Business & Professional Ethics Journal, 13, 185-202.
Pong, C., Grout, P., Jewitt, I. & Whittington, G. (1994). Auditor professional judgement': implications for regulation and the law. Economic Policy, 9(2), 307-352.
Reckers, P. M., & Stagliano, A. J. (1981). Non-audit services and perceived independence: Some new evidence. Auditing: A Journal of Practice and Theory, 1(1), 23-37.
Shockley, R.A. (1981). Perceptions of auditors’ independence: an empirical analysis. The Accounting Review, 55, 785-800.
Sinnett, W. M. (2004). Are there good reasons for auditor rotation?. Financial Executive, 20(7), 29.
SOX (2002). Sarbanes-Oxley (SOX) Act of 2002 by the 107th Congress of the United States. Securities and Exchange Commission. Washington, DC.
Tabachnick, B.G. & Fidell, L.S. (2007). Using multivariate statistics (5th edition). Boston: Pearson Education.
Twaha, K.K., & Stephen, K.N. (2017). Perceived auditor independence factors in Uganda. Makerere Business Journal, 13(2), pp 128-153
Teoh, H.Y., & Lim, C.C. (1996). An empirical study of the effects of audit committees. Disclosure of non-audit fees. and other issues on auditor independence: Malaysian evidence. Journal of Accounting. Auditing & Taxation, 5, 231-248.
Vietnam National Assembly (2011). The Law on Independent Auditing. No. 67/2011/QH12, issued on 29/03/2011
Vietnam association of certified public accountants – VACPA (2015). E-book 1.11. Standard of Professional Conduct for Accountants and Auditors
Wooten, T.C. (2003). Research about Audit Quality. CPA Journal, 73(1), 48-64.
Website: www.mof.gov.vn
Abu Bakar, N.B. Abdul Rahman, A., & Abdul Rashid, H.M. (2005). Factors influencing auditor independence: Malaysian loan officers’ perceptions. Managerial Auditing Journal, 21, 621-35
Accounting Professional & Ethical Standards Board Limited (2008). Amendments to Auditor Independence Requirements in Section 290: Independence – Assurance Engagements of APES Code of Ethics for Professional Accountants. The Institute of Chartered Accountants in Australia
Al-Ajmi, J., & Saudagaran, S. (2011). Perceptions of auditors and financial statement users regarding auditor independence in Bahrain. Managerial Auditing Journal, 26(2), 130 - 160
Alleyne, P.A., Devonish, D., & Alleyne. P. (2006). Perceptions of auditor independence in Barbados. Managerial Auditing Journal, 21, 621-635.
Bamber, E. M., & Iyer, V.M. (2007). Auditors’ identification with their clients and its effect on auditor objectivity. Auditing: A Journal of Practice & Theory, 26(November), 1–24
Bartlett, R.W. (1993). A scale of perceived independence: new evidence on an old concept. Accounting. Auditing & Accountability Journal, 6(2), 52-67.
Beattie, V., Brandt, R., & Fearnley. S. (1999). Perceptions of auditor independence: UK evidence. Journal of International Accounting. Auditing and Taxation, 8, 67-107.
Ference, S. B. (2013). Independence is in the eye of the beholder. Journal of Accountancy, 215(6), 18.
Canning, M, & Gwilliam, D. (1999). Non-audit services and auditor independence: some evidence from Ireland. European Accounting Association, 8, 401-419.
Craswella, A., Stokesb, D.J., & Laughton, J. (2001). Auditor independence and fee dependence. Journal of Accounting and Economics, 33, 253–275.
Chrystelle, R. (2006), Why an auditor can’t be competent and independent: A French case study. European Accounting Review, 15(2), 153-179.
Dart, E. (2011). UK investors’ perceptions of auditor independence. The British Accounting Review, 43(3), 173- 185.
DeAngelo, L.E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3, 183-199.
Dykxhoorn, H. J., & Sinning, K. E. (1982). Perceptions of auditor independence: Its perceived effect on the loan and investment decisions of German financial statement users. Accounting, Organizations and Society, 7(4), 337-347.
Firth, M. (1980). Perceptions of auditor independence and official ethical guidelines. The Accounting Review, 55, 451-66.
Gay, G., & Simnett, R. (2003). Auditing & Assurance Services in Australia. 2nd ed. McGrawHill Book Australia Pty. Sydney
Hair, J. F., Ringle, C. M. & Sarstedt. M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing theory and Practice, 19(2), 139-152.
Hoyle, J. (1978). Mandatory auditor rotation: the arguments and an alternative. The Journal of Accountancy, 145(5), 69-78.
Imhoff Jr, E. A. (1978). Employment effects on auditor independence. Accounting Review, 53(4), 869-881.
ISB (2000). Statement of Independence Concepts: A Conceptual Framework for Auditor Independence. Exposure Draft ED 00-2. Independence Standards Board
Iyer, V. M. & Raghunandan, K. (2003). Auditors’ Employment with Clients and Interaction with their Former CPA Firm. Journal of Managerial Issues, 14(4).
Koh, H.C., & Mahathevan, P. (1993). The effects of client employment on auditor independence. British Accounting Review, 25, 227-242
Knapp, M.C. (1985). Audit conflict: an empirical study of the perceived ability of auditors to resist management pressure. The Accounting Review, 16, 202-211.
Law, P. (2008). An empirical comparison of non-big 4 and big 4 auditors’ perceptions of auditor independence. Managerial Auditing Journal, 23(9), 917-934.
Salehi, M. (2009). Non-Audit Service and Audit Independence: Evidences from Iran. International Journal of Business and Management, 4(2), 142-152.
Salawu, M. K. (2017). Factors influencing auditor independence among listed companies in Nigeria: Generalized method of moments (GMM) approach. International Journal of Economics and Finance, 9(8), 191-203.
Nguyen, T.P.H., & Ha, H.N. (2015). Factors affect to the auditor independence – Evidence in Vietnam. Journal of Economics and Development, 215, 33-42.
Omri, M.A., & Akrimi, N. (2015). Factors affecting auditor independence in Tunisia: The perceptions of financial analysts. Journal of Finance and Accounting, 3(3), 42-49.
Pany, K., & Reckers, P.M.J. (1980). The effects of gifts. discounts and client size on perceived auditor independence. The Accounting Review, 55, 50-61.
Partin, J. C. and Bartlett, R.W. (1994). Prior employment effects and independence in fact. Business & Professional Ethics Journal, 13, 185-202.
Pong, C., Grout, P., Jewitt, I. & Whittington, G. (1994). Auditor professional judgement': implications for regulation and the law. Economic Policy, 9(2), 307-352.
Reckers, P. M., & Stagliano, A. J. (1981). Non-audit services and perceived independence: Some new evidence. Auditing: A Journal of Practice and Theory, 1(1), 23-37.
Shockley, R.A. (1981). Perceptions of auditors’ independence: an empirical analysis. The Accounting Review, 55, 785-800.
Sinnett, W. M. (2004). Are there good reasons for auditor rotation?. Financial Executive, 20(7), 29.
SOX (2002). Sarbanes-Oxley (SOX) Act of 2002 by the 107th Congress of the United States. Securities and Exchange Commission. Washington, DC.
Tabachnick, B.G. & Fidell, L.S. (2007). Using multivariate statistics (5th edition). Boston: Pearson Education.
Twaha, K.K., & Stephen, K.N. (2017). Perceived auditor independence factors in Uganda. Makerere Business Journal, 13(2), pp 128-153
Teoh, H.Y., & Lim, C.C. (1996). An empirical study of the effects of audit committees. Disclosure of non-audit fees. and other issues on auditor independence: Malaysian evidence. Journal of Accounting. Auditing & Taxation, 5, 231-248.
Vietnam National Assembly (2011). The Law on Independent Auditing. No. 67/2011/QH12, issued on 29/03/2011
Vietnam association of certified public accountants – VACPA (2015). E-book 1.11. Standard of Professional Conduct for Accountants and Auditors
Wooten, T.C. (2003). Research about Audit Quality. CPA Journal, 73(1), 48-64.
Website: www.mof.gov.vn