IDEAS home Printed from https://ideas.repec.org/h/spr/prbchp/978-981-95-9113-8_12.html

Audit Firm Loyalty Among Listed Companies in Vietnam: A Mindspongeconomics Approach

Author

Listed:
  • Ngoc Quang Pham

    (University of Economics and Business, Vietnam National University)

  • Hoang Hung Dau

    (University of Economics and Business, Vietnam National University)

Abstract

Utilizing the Mindspongeconomics framework, this research investigates the factors influencing the allegiance of listed companies in Vietnam to their audit firms. The framework conceptualizes loyalty as the outcome of a cognitive filtering process in which organizations selectively absorb audit-related information based on trust, value alignment, and utility. Survey data were collected from 309 listed firms between June and December 2024. A two-step empirical design was applied: Ordinary Least Squares (OLS) and logistic regression. The findings show that satisfaction, relationship quality, and benefit–cost significantly predict loyalty, while accessibility is not significant. These results highlight that loyalty is not a direct reaction to service delivery but a selective evaluation shaped by firms’ internal cognitive filters. Theoretically, this study extends Mindspongeconomics into the auditing field, offering a richer explanation of why certain service dimensions influence client loyalty. Practically, the study suggests that audit firms should prioritize high-value signals of competence and trust, strengthen client relationships as a strategic asset rather than compliance costs.

Suggested Citation

  • Ngoc Quang Pham & Hoang Hung Dau, 2026. "Audit Firm Loyalty Among Listed Companies in Vietnam: A Mindspongeconomics Approach," Springer Proceedings in Business and Economics,, Springer.
    • Handle: RePEc:spr:prbchp:978-981-95-9113-8_12
    DOI: 10.1007/978-981-95-9113-8_12
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    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:spr:prbchp:978-981-95-9113-8_12. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    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.