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This study examines the impact of auditors’ experience on audit quality, measured by discretionary accruals. Using data from Vietnamese listed firms, the findings suggest that auditor experience is positively linked to audit quality. These results provide valuable insights into the relationship between auditor experience and audit quality in the context of a developing market like Vietnam.

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Does Auditor Experience Enhance Audit Quality? Insights from Vietnam

  • 会议论文

  • 发表日期：

    2026年

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  • Hoang Tu Nhi Truong,
  • Thi Kim Ngoc Nguyen,
  • Phan Minh Hoa Nguyen,
  • Linh Giang Nguyen

摘要

This study examines the impact of auditors’ experience on audit quality, measured by discretionary accruals. Using data from Vietnamese listed firms, the findings suggest that auditor experience is positively linked to audit quality. These results provide valuable insights into the relationship between auditor experience and audit quality in the context of a developing market like Vietnam.