Effects of experience years, gender of auditors and audit firm size on firm’ discretionary accrual management: Evidence from Vietnam
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...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE
2016-10-01
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| Series: | Ho Chi Minh City Open University Journal of Science - Economics and Business Administration |
| Subjects: | |
| Online Access: | https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/121 |