IDEAS home Printed from https://ideas.repec.org/a/bjw/econen/v6y2016i2p35-41.html
   My bibliography  Save this article

Effects of experience years, gender of auditors and audit firm size on firm’ discretionary accrual management: Evidence from Vietnam

Author

Listed:
  • Nguyen Minh Kieu

    (Ho Chi Minh City Open University, Vietnam)

  • Nguyen Kim Nam

    (Ho Chi Minh City Industry and Trade College, Vietnam)

  • Nguyen Thi Hang Nga

    (Banking University Ho Chi Minh City, Vietnam)

  • Nguyen Thi Ngoc Diep

    (Lac Hong University, Bien Hoa City, Vietnam)

Abstract

The objective of this study is to examine the effects of audit firm size and auditor characteristics on firms’ discretionary accruals management of companies listed on Ho Chi Minh Stock Exchange (HOSE) and Hanoi Stock Exchange (HNX). The results show that the gender of auditors affect discretionary accruals (DA). Female auditors approve DA at a lower value than male auditors. Number of experience years of auditors also affects restriction of DA. When the number of experience years of auditors increases, the magnitude of DA decreases, which means the quality of information on financial statements (FS) is higher. This study also reveals that the magnitude of DA is significantly lower amongst companies engaging a Big-4 specialist audit firm relative to companies using the audit services of a Non‐Big-4 specialist.

Suggested Citation

  • Nguyen Minh Kieu & Nguyen Kim Nam & Nguyen Thi Hang Nga & Nguyen Thi Ngoc Diep, 2016. "Effects of experience years, gender of auditors and audit firm size on firm’ discretionary accrual management: Evidence from Vietnam," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 6(2), pages 35-41.
    • Handle: RePEc:bjw:econen:v:6:y:2016:i:2:p:35-41
    DOI: 10.46223/HCMCOUJS.econ.en.6.2.121.2016
    as

    Download full text from publisher

    File URL: https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/121/110
    Download Restriction: no
    File URL: https://libkey.io/10.46223/HCMCOUJS.econ.en.6.2.121.2016?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bjw:econen:v:6:y:2016:i:2:p:35-41. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Vu Tuan Truong (email available below). General contact details of provider: https://journalofscience.ou.edu.vn/index.php/econ-en .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.