Impact of auditor characteristics on audit judgment performance in Vietnam
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DOIhttp://dx.doi.org/10.21511/ppm.23(2).2025.38
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Article InfoVolume 23 2025, Issue #2, pp. 531-545
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Vietnam is a rapidly developing economy with a unique set of audit challenges. This study focuses on independent auditors in Vietnam to determine the impact and influence of the representative factors of auditor characteristics, such as knowledge, experience, ability, and working motivation, on the auditors’ judgment. The study chose 407 auditors (juniors, seniors, managers, and partners) who worked at 86 Big 4 and non-Big 4 firms in Vietnam in 2023. Respondents were selected at random, and data were collected through the distribution of questionnaires. The study used structural equation modeling (SEM) and path analysis to examine the relationship between knowledge, experience, problem-solving ability, working motivation, and auditors’ judgment performance. The findings, derived from normalized weights, indicate that knowledge has the most significant positive influence (0.330), followed by auditor experience (0.237), and lastly, problem-solving ability (0.151). The results also show that knowledge has a partially mediating role (in the form of support) in the relationship between experience and problem-solving ability to auditors’ judgment performance. The correlation relationships in the model are all statistically significant at a 95% confidence level (p = 0.000 < 0.05). This study contributes to refining the factors influencing auditors’ judgment performance, thereby supporting auditors, regulators, and policymakers in enhancing audit quality.
Acknowledgments
The author would like to sincerely thank the valuable contributions of Mr. (Mrs.) who participated in the semi-structured interviews and the auditors who participated in the survey at 86 Big4 and Non-Big4 auditing companies in Vietnam. Sincere thanks are also extended to the managers at the audit firms who facilitated the completion of this survey.
- Keywords
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JEL Classification (Paper profile tab)M40, M41, D22, D91
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References53
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Tables8
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Figures3
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- Figure 1. Conceptual model
- Figure 2. Measurement model
- Figure 3. Bootstrapping analysis for the structural model
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- Table 1. Measurement scale
- Table 2. Measurement model quality
- Table 3. HTMT ratio of correlations
- Table 4. Collinearity of latent variables
- Table 5. Direct effects of the independent on the dependent variable
- Table 6. Direct hypotheses testing
- Table 7. The mediating role of KNO
- Table 8. Testing mediating effects
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The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review
Patrick Velte
,
Jakob Issa
doi: http://dx.doi.org/10.21511/ppm.17(3).2019.26
Problems and Perspectives in Management Volume 17, 2019 Issue #3 pp. 323-341 Views: 5362 Downloads: 2018 TO CITE АНОТАЦІЯThis article presents a literature review of 49 empirical studies on key audit matter (KAM) disclosure in audit reports. The study involves a structured literature review on KAM disclosure based on the reactions of stakeholders. The limitations of former studies and useful recommendations for research are stressed. Five major streams of empirical research that analyze the impact of KAM disclosure on stakeholders’ reactions are focused: (1) shareholders (e.g. investors’ perceptions of auditors’ responsibility and litigation, value relevance and investors’ decisions); (2) debtholders (e.g. loan contracting terms); (3) external auditors (e.g. audit processes and audit fees); (4) boards of directors (e.g. earnings management); and (5) other stakeholders (e.g. informational value for suppliers and customers). The authors stress that most of the included studies use experimental or archival data and analyze the impact of KAM disclosure on investor reactions in a US-American setting. As the international standard setters assume a positive impact of KAM on stakeholder reactions, mixed empirical results are found. Although there are some indications of decreased earnings management behavior, most studies find no significant changes in auditor behavior. Furthermore, there are many insignificant results with regard to shareholders’ reaction in line with our stakeholder and behavioral agency framework. The literature review is especially useful for management decisions, because firm reputation may be positively or negatively influenced by KAM regulations.
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Investigating the impact of workplace bullying on employees’ morale, performance and turnover intentions in five-star Egyptian hotel operations
In today’s competitive business environment, human resources are one of the most critical assets particularly for service-focused organizations. Consequently, employees’ morale has become invaluable for maintaining outstanding organizational performance and retaining employees. One of the most important factors which may affect employees’ satisfaction is workplace bullying from employers and colleagues at large. It is considered a negative and unethical issue which may degrade, humiliate and create a risk to a healthy working environment. Therefore, the main objective of this research is to investigate the extent to which workplace bullying may affect the organizational outcomes of a sample of five-star hotels in Egypt. Two questionnaires were distributed among the subjects of the sample; bell desk staff, kitchen stewards and head departments. The results of this research confirmed that there is a correlation between workplace bullying, employees’ morale and turnover intentions but, showed no correlation between workplace bullying and employees’ work performance.
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Academic resilience, emotional intelligence, and academic performance among undergraduate students
Uzoma Ononye ,
Mercy Ogbeta ,
Francis Ndudi ,
Dudutari Bereprebofa ,
Ikechuckwu Maduemezia
doi: http://dx.doi.org/10.21511/kpm.06(1).2022.01
Knowledge and Performance Management Volume 6, 2022 Issue #1 pp. 1-10 Views: 3896 Downloads: 1072 TO CITE АНОТАЦІЯAcademic resilience and emotional intelligence are considered important personal resources for furthering students’ academic performance. However, many educational organizations seem to trivialize the performance implications of these constructs in teachings and curriculum. Consequently, it can decrease not just their academic performance but also their employability, as they lack the generic competencies to adapt and survive in a stressful context. Even so, empirical evidence on integrating academic resilience, emotional intelligence, and academic performance remains unexplored in the Nigerian university context. Therefore, the study aimed to investigate the linkages between academic resilience, emotional intelligence, and academic performance in Nigeria. The partial least square (PLS) modeling method was utilized for testing the stated hypotheses with data collected from 179 final year undergraduate students in the regular B.Sc. Business Administration and B.Sc. Marketing program at Delta State University, Nigeria. From the PLS results, the study reported that academic resilience was positively related to emotional intelligence (β = 0.125, p = 0.007), academic resilience (β = 0.231, p = 0.000) and emotional intelligence (β = 0.260, p = 0.000) were positively related to academic performance, and emotional resilience mediated the positive relationship between academic resilience and academic performance (β = 0.057, p = 0.005). While academic resilience predicted academic performance, it also predicted emotional intelligence, which affected academic performance significantly and positively.
