Determinants of audit report lag of Vietnamese listed firms

The purpose of this research is to identify the determinants of audit report lag of the Vietnamese listed firms. Using a dataset of 176 firms listed on the Hochiminh Stock Exchange from 2013 to 2016, the ordinary least square pooled data model regression results show that the audit report lag of the...

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Những tác giả chính:	Nguyễn, Thanh Hồng Ân, Hoàng, Mai Phương
Định dạng:	Journal article
Ngôn ngữ:	Vietnamese
Được phát hành:	2022
Những chủ đề:	Audit report lag Audited financial reports Determinants Timeliness Vietnamese listed companies
Truy cập trực tuyến:	http://scholar.dlu.edu.vn/handle/123456789/905 https://doi.org/10.37569/DalatUniversity.8.1S.355(2018)
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id	oai:scholar.dlu.edu.vn:123456789-905
record_format	dspace
institution	Thư viện Trường Đại học Đà Lạt
collection	Thư viện số
language	Vietnamese
topic	Audit report lag Audited financial reports Determinants Timeliness Vietnamese listed companies
spellingShingle	Audit report lag Audited financial reports Determinants Timeliness Vietnamese listed companies Nguyễn, Thanh Hồng Ân Hoàng, Mai Phương Determinants of audit report lag of Vietnamese listed firms
description	The purpose of this research is to identify the determinants of audit report lag of the Vietnamese listed firms. Using a dataset of 176 firms listed on the Hochiminh Stock Exchange from 2013 to 2016, the ordinary least square pooled data model regression results show that the audit report lag of the Vietnamese firms is determined by four factors: The quality of the auditors, the profitability of the firms, the amount of inventory and account receivable, and the total amount of accrual of the listed firms. In particular, the firms’ profitability negatively affects the firms’ audit report lag, while the amount of inventory and account receivable positively affects the firms’ audit report lag. Contrary to previous literature, the Vietnamese listed firms which are audited by high-quality auditors usually have longer audit report lag, while the firms with large amount of total accruals generally have shorter audit report lag. A robust test is performed, where the regression equation is re-estimated using panel data estimation techniques with random effect model, and the results confirm the above conclusions.
format	Journal article
author	Nguyễn, Thanh Hồng Ân Hoàng, Mai Phương
author_facet	Nguyễn, Thanh Hồng Ân Hoàng, Mai Phương
author_sort	Nguyễn, Thanh Hồng Ân
title	Determinants of audit report lag of Vietnamese listed firms
title_short	Determinants of audit report lag of Vietnamese listed firms
title_full	Determinants of audit report lag of Vietnamese listed firms
title_fullStr	Determinants of audit report lag of Vietnamese listed firms
title_full_unstemmed	Determinants of audit report lag of Vietnamese listed firms
title_sort	determinants of audit report lag of vietnamese listed firms
publishDate	2022
url	http://scholar.dlu.edu.vn/handle/123456789/905 https://doi.org/10.37569/DalatUniversity.8.1S.355(2018)
_version_	1768305888824655872
spelling	oai:scholar.dlu.edu.vn:123456789-9052022-09-14T08:49:08Z Determinants of audit report lag of Vietnamese listed firms Nguyễn, Thanh Hồng Ân Hoàng, Mai Phương Audit report lag Audited financial reports Determinants Timeliness Vietnamese listed companies The purpose of this research is to identify the determinants of audit report lag of the Vietnamese listed firms. Using a dataset of 176 firms listed on the Hochiminh Stock Exchange from 2013 to 2016, the ordinary least square pooled data model regression results show that the audit report lag of the Vietnamese firms is determined by four factors: The quality of the auditors, the profitability of the firms, the amount of inventory and account receivable, and the total amount of accrual of the listed firms. In particular, the firms’ profitability negatively affects the firms’ audit report lag, while the amount of inventory and account receivable positively affects the firms’ audit report lag. Contrary to previous literature, the Vietnamese listed firms which are audited by high-quality auditors usually have longer audit report lag, while the firms with large amount of total accruals generally have shorter audit report lag. A robust test is performed, where the regression equation is re-estimated using panel data estimation techniques with random effect model, and the results confirm the above conclusions. 8 1S 3–19 2022-09-12T10:01:26Z 2022-09-12T10:01:26Z 2018 Journal article Bài báo đăng trên tạp chí trong nước (có ISSN), bao gồm book chapter http://scholar.dlu.edu.vn/handle/123456789/905 https://doi.org/10.37569/DalatUniversity.8.1S.355(2018) vi Dalat University Journal of Science 0866-787X Abdulla, J. (1996). The timeliness of Bahraini annual reports. Advances in International Accounting, 9, 73-88. Ashton, R., Willingham, J., & Elliott, R. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25, 275-292. Ashton, R. H., Graul, P. 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Determinants of audit report lag of Vietnamese listed firms

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