Enhancing independence of local auditing services by profiting from experiences of the Big4 group (KPMG, Deloitte, PWC E&Y) operating in Vietnam market

In Vietnam, auditor independence is guided by the Code of Professional Ethics for Accounting and Auditing issued in accordance with Circular No. 70/2015/TT-BTC of the Ministry of Finance. Independence is the first and most important principle for the professional ethics of auditors. Independence is...

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Autores principales:	Nguyen Hoang Tien, Tran Minh Thuong, Le Doan Minh Duc, Nguyen Thi Hoang Yen
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2019
Materias:	auditor independence kpmg deloitte pwc e&y vietnam Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/4b22070d4aab40cd8ca91c6e179e33e4
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spelling	oai:doaj.org-article:4b22070d4aab40cd8ca91c6e179e33e42021-12-02T16:07:29ZEnhancing independence of local auditing services by profiting from experiences of the Big4 group (KPMG, Deloitte, PWC E&Y) operating in Vietnam market2331-197510.1080/23311975.2019.1605702https://doaj.org/article/4b22070d4aab40cd8ca91c6e179e33e42019-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2019.1605702https://doaj.org/toc/2331-1975In Vietnam, auditor independence is guided by the Code of Professional Ethics for Accounting and Auditing issued in accordance with Circular No. 70/2015/TT-BTC of the Ministry of Finance. Independence is the first and most important principle for the professional ethics of auditors. Independence is also an essential component of quality assurance of the auditing service. At present, there are many studies on auditor independence in general and on the relationship between non-audit services and auditor independence over different time and space. The auditing industry in Vietnam is still in a burgeoning state, and its economic and sociocultural context as well as the institutional settings are very specific compared to those of other countries in the world. The article investigates the issue of how local auditing companies could improve their independence and as a result their quality of auditing services based on experiences of the Big4 group already present and operating in Vietnam market.Nguyen Hoang TienTran Minh ThuongLe Doan Minh DucNguyen Thi Hoang YenTaylor & Francis Grouparticleauditor independencekpmgdeloittepwce&yvietnamBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 6, Iss 1 (2019)
institution	DOAJ
collection	DOAJ
language	EN
topic	auditor independence kpmg deloitte pwc e&y vietnam Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	auditor independence kpmg deloitte pwc e&y vietnam Business HF5001-6182 Management. Industrial management HD28-70 Nguyen Hoang Tien Tran Minh Thuong Le Doan Minh Duc Nguyen Thi Hoang Yen Enhancing independence of local auditing services by profiting from experiences of the Big4 group (KPMG, Deloitte, PWC E&Y) operating in Vietnam market
description	In Vietnam, auditor independence is guided by the Code of Professional Ethics for Accounting and Auditing issued in accordance with Circular No. 70/2015/TT-BTC of the Ministry of Finance. Independence is the first and most important principle for the professional ethics of auditors. Independence is also an essential component of quality assurance of the auditing service. At present, there are many studies on auditor independence in general and on the relationship between non-audit services and auditor independence over different time and space. The auditing industry in Vietnam is still in a burgeoning state, and its economic and sociocultural context as well as the institutional settings are very specific compared to those of other countries in the world. The article investigates the issue of how local auditing companies could improve their independence and as a result their quality of auditing services based on experiences of the Big4 group already present and operating in Vietnam market.
format	article
author	Nguyen Hoang Tien Tran Minh Thuong Le Doan Minh Duc Nguyen Thi Hoang Yen
author_facet	Nguyen Hoang Tien Tran Minh Thuong Le Doan Minh Duc Nguyen Thi Hoang Yen
author_sort	Nguyen Hoang Tien
title	Enhancing independence of local auditing services by profiting from experiences of the Big4 group (KPMG, Deloitte, PWC E&Y) operating in Vietnam market
title_short	Enhancing independence of local auditing services by profiting from experiences of the Big4 group (KPMG, Deloitte, PWC E&Y) operating in Vietnam market
title_full	Enhancing independence of local auditing services by profiting from experiences of the Big4 group (KPMG, Deloitte, PWC E&Y) operating in Vietnam market
title_fullStr	Enhancing independence of local auditing services by profiting from experiences of the Big4 group (KPMG, Deloitte, PWC E&Y) operating in Vietnam market
title_full_unstemmed	Enhancing independence of local auditing services by profiting from experiences of the Big4 group (KPMG, Deloitte, PWC E&Y) operating in Vietnam market
title_sort	enhancing independence of local auditing services by profiting from experiences of the big4 group (kpmg, deloitte, pwc e&y) operating in vietnam market
publisher	Taylor & Francis Group
publishDate	2019
url	https://doaj.org/article/4b22070d4aab40cd8ca91c6e179e33e4
work_keys_str_mv	AT nguyenhoangtien enhancingindependenceoflocalauditingservicesbyprofitingfromexperiencesofthebig4groupkpmgdeloittepwceyoperatinginvietnammarket AT tranminhthuong enhancingindependenceoflocalauditingservicesbyprofitingfromexperiencesofthebig4groupkpmgdeloittepwceyoperatinginvietnammarket AT ledoanminhduc enhancingindependenceoflocalauditingservicesbyprofitingfromexperiencesofthebig4groupkpmgdeloittepwceyoperatinginvietnammarket AT nguyenthihoangyen enhancingindependenceoflocalauditingservicesbyprofitingfromexperiencesofthebig4groupkpmgdeloittepwceyoperatinginvietnammarket
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Enhancing independence of local auditing services by profiting from experiences of the Big4 group (KPMG, Deloitte, PWC E&Y) operating in Vietnam market

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