Nguyen, Loan Quynh Thi; Le, Duong Thuy; Luu, Hiep Ngoc; … - In: International Journal of Managerial Finance 16 (2019) 1, pp. 83-100
Purpose: The purpose of this paper is to explore the role of external audit quality in reducing firm misreporting practices. Design/methodology/approach: Data are gathered from a number of sources including the Osiris database and firms’ annual reports to construct a comprehensive data set...