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Corporate governance and audit quality: The case of Vietnam listed firms

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This study aims to analyze the relationships between corporate-governance mechanisms and audit quality of Vietnam listed firms. Based on a sample of 221 listed firms collected from FiinPro database, annual reports, financial statements and corporate governance reports from 2015 to 2017, this study examines the use of Big 4 auditors as a proxy to measure audit quality and applies the logistic regression method to analyse these relationships. |