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Audit Quality, Firm Characteristics and Real Earnings Management: The Case of Listed Vietnamese Firms

Hoang Thi Mai Khanh and Nguyen Vinh Khuong
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Hoang Thi Mai Khanh: Faculty of Accounting and Auditing, University of Economics and Law, Viet Nam National University, Ho Chi Minh City, Vietnam,
Nguyen Vinh Khuong: Faculty of Accounting and Auditing, University of Economics and Law, Viet Nam National University, Ho Chi Minh City, Vietnam,

International Journal of Economics and Financial Issues, 2018, vol. 8, issue 4, 243-249

Abstract: This study examines the effect of audit quality and firm characteristics on real earnings management of listed companies in Vietnam. Using the measurement of real earnings management of Roychowdhury (2006), we find that firm size has a negative effect on real earnings management while profitability and firm age have positive effects. Notably, there is no difference between big 4 and non-big 4 in diminishing real earnings management in Vietnam. Our results are based on a large sample of 1,687 firm-year observations on listed companies in Vietnam. We used GMM estimator to test our hypotheses. Our findings make a significant contribution to the literature on the effects of audit quality and firm characteristics on real earnings management, especially in emerging markets.

Keywords: Real earnings management; emerging markets; audit quality; firm characteristics. (search for similar items in EconPapers)
JEL-codes: G14 M41 M42 (search for similar items in EconPapers)
Date: 2018
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