Ta, Thu Trang; Doan, Thanh Nga; Pham, Duc Cuong; Tran, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-18
The study investigates the key factors affecting the professional skepticism of independent auditors in Vietnam. The … affect professional skepticism of independent auditors. The authors have utilized quantitative and qualitative analyses in … that factors including knowledge, experience, and incentives positively affect professional skepticism, while workload and …