The Mediating Role of Economic Pressure in the Relationship between Professional Ethics and Audit Quality: Empirical Evidence from Small and Medium-Sized Audit Firms in Hanoi

Manh Huy Dao ()
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Manh Huy Dao: Faculty of Accounting, University of Labour and Social Affairs

A chapter in Proceedings of the 6th International Conference on Research in Management & Technovation, 2026, pp 248-261 from Springer

Abstract: Abstract This study examines the impact of compliance with professional ethics on audit quality (AQUAL) in small and medium-sized audit firms (SMAFs) in Hanoi, considering the mediating role of economic pressure. Grounded in DeAngelo’s theory and the ethical standards framework of the International Federation of Accountants, an integrated model incorporating four ethical components: integrity, objectivity, professional competence, and professional behavior. The model was empirically examined using partial least squares structural equation modeling (PLS-SEM) methodology based on data collected from 176 validated survey re-sponses. The results confirm the positive direct impact of ethical factors on AQUAL (β = 0.228–0.320, p

Keywords: Audit quality; Professional ethics; Economic pressure; Small and medium-sized audit firms (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-981-95-9113-8_21

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DOI: 10.1007/978-981-95-9113-8_21

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