The Impact of Auditor Specialization and Banks’ Listing Status on Earnings Management in Vietnamese Commercial Banks

References

Alzoubi, E. 2018. “Audit Quality, Debt Financing, and Earnings Management: Evidence from Jordan.” Journal of International Accounting, Auditing and Taxation 30: 69–84.10.1016/j.intaccaudtax.2017.12.001Suche in Google Scholar

Anandarajan, A., I. Hasan, and C. McCarthy. 2007. “Use of Loan Loss Provisions for Capital, Earnings Management and Signalling by Australian Banks.” Accounting & Finance 47 (3): 357–579.10.1111/j.1467-629X.2007.00220.xSuche in Google Scholar

Antle, R., E. Gordon, G. Narayanamoorthy, and L. Zhou. 2006. “The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals.” Review of Quantitative Finance and Accounting 27 (3): 235–266.10.1007/s11156-006-9430-ySuche in Google Scholar

Ashbaugh, H., R. LaFond, and B. Mayhew. 2003. “Do Nonaudit Services Compromise Auditor Independence? Further Evidence.” The Accounting Review 78 (3): 611–639.10.2308/accr.2003.78.3.611Suche in Google Scholar

Balsam, S., J. Krishnan, and J. S. Yang. 2003. “Auditor Industry Specialization and Earnings Quality.” Auditing: A Journal of Practice and Theory 22 (2): 71–97.10.2308/aud.2003.22.2.71Suche in Google Scholar

Batten, J. A., and X. V. Vo. 2016. “Bank Risk Shifting and Diversification in an Emerging Market.” Risk Management 18 (4): 217–235.10.1057/s41283-016-0008-2Suche in Google Scholar

Batten, J., and X. V. Vo. 2019. “Determinants of Bank Profitability—Evidence from Vietnam.” Emerging Markets Finance and Trade 55 (6): 1417–1428.10.1080/1540496X.2018.1524326Suche in Google Scholar

Beaver, W. H., and E. E. Engel. 1996. “Discretionary Behavior with Respect to Allowance for Loan Losses and the Behavior of Securities Prices.” Journal of Accounting and Economics 22 (1–3): 177–206.10.1016/S0165-4101(96)00428-4Suche in Google Scholar

Bui, T. M. H., X. V. Vo, and D. T. Bui. 2018. “Gender Inequality and FDI: Empirical Evidence from Developing Asia–Pacific countries.” Eurasian Economic Review 8 (3): 393–416.10.1007/s40822-018-0097-1Suche in Google Scholar

Dantas, J. A., and O. R. Medeiros. 2015. “Quality Determinants of Independent Audits of Banks.” Revista Contabilidade & Financas 26 (67): 43–56.10.1590/1808-057x201400030Suche in Google Scholar

Dantas, J. A., O. R. Medeiros, and P. R. B. Lustosa. 2013. “The Role of Economic Variables and Credit Portfolio Attributes for Estimating Discretionary Loan Loss Provisions in Brazilian Banks.” Brazilian Business Review 10 (4): 65–90.10.15728/bbr.2013.10.4.3Suche in Google Scholar

DeBoskey, D. G., and W. Jiang. 2012. “Earnings Management and Auditor Specialization in the Post-Sox Era: An Examination of the Banking Industry.” Journal of Banking and Finance 36 (2): 613–623.10.1016/j.jbankfin.2011.09.007Suche in Google Scholar

Dechow, P., and D. Skinner. 2000. “Earnings Management: Reconciling the Views of Academics, Practitioners, and Regulators.” Accounting Horizons 14 (2): 235–250.10.2308/acch.2000.14.2.235Suche in Google Scholar

Do, T. M. H. 2011. Evaluation of the Applicability of Common Law Approaches to Precedent in Vietnam. [Online]. Accessed March 1, 2019. https://ro.uow.edu.au/cgi/viewcontent.cgi?referer=https://www.google.com/&httpsredir=1&article=4318&context=theses.Suche in Google Scholar

Fonseca, A., and F. González. 2008. “Cross-Country Determinants of Bank Income Smoothing by Managing Loan-Loss Provisions.” Journal of Banking and Finance 32 (2): 217–233.10.1016/j.jbankfin.2007.02.012Suche in Google Scholar

Francis, J. R., and D. Wang. 2008. “The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World.” Contemporary Accounting Research 25 (1): 157–191.10.1506/car.25.1.6Suche in Google Scholar

Ghosh, A. A., and D. Moon. 2010. “Corporate Debt Financing and Earnings Quality.” Journal of Business Finance and Accounting 37 (5–6): 538–559.10.1111/j.1468-5957.2010.02194.xSuche in Google Scholar

Gul, F. A., S. Y. K. Fung, and B. Jaggi. 2009. “Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors’ Industry Expertise.” Journal of Accounting and Economics 47 (3): 265–287.10.1016/j.jacceco.2009.03.001Suche in Google Scholar

Habbash, M. 2010. The Effectiveness of Corporate Governance and External Audit on Constraining Earnings Management Practice in the UK. Durham University. [Online]. Accessed March 1, 2019. http://etheses.dur.ac.uk/448/.Suche in Google Scholar

Habbash, M., and S. Alghamdi. 2017. “Audit Quality and Earnings Management in Less Developed Economies: The Case of Saudi Arabia.” Journal of Managerial Governance 21: 351–373.10.1007/s10997-016-9347-3Suche in Google Scholar

Healy, P. M., and J. M. Wahlen. 1999. “A Review of the Earnings Management Literature and its Implications for Standard Setting.” Accounting Horizons 13 (4): 365–383.10.2308/acch.1999.13.4.365Suche in Google Scholar

Johl, S., C. A. Jubb, and K. A. Houghton. 2007. “Earnings Management and the Audit Opinion: Evidence from Malaysia.” Managerial Auditing Journal 22 (7): 688–715.10.1108/02686900710772591Suche in Google Scholar

Kanagaretnam, K., G. Krishnan, and G. J. Lobo. 2009. “Is the Market Valuation of Banks’ Loan Loss Provision Conditional on Auditor Reputation?” Journal of Banking and Finance 33 (6): 1039–1047.10.1016/j.jbankfin.2008.10.013Suche in Google Scholar

Kanagaretnam, K., C. Y. Lim, and G. J. Lobo. 2010. “Auditor Reputation and Earnings Management: International Evidence from the Banking Industry.” Journal of Banking & Finance 34 (10): 2318–2327.10.1016/j.jbankfin.2010.02.020Suche in Google Scholar

Kim, J. B., and C. H. Yi. 2006. “Ownership Structure, Business Group Affiliation, Listing Status and Earnings Management: Evidence from Korea.” Contemporary Accounting Research 23 (2): 427–464.10.1506/7T5B-72FV-MHJV-E697Suche in Google Scholar

Kitiwong, W. 2014. Earnings Management and Audit Quality: Evidence from Southeast Asia. [Online]. Accessed March 1, 2019. http://etheses.whiterose.ac.uk/7007/.Suche in Google Scholar

Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. “Performance-Matched Discretionary Accruals.” Journal of Accounting and Economics 39: 163–197.10.1016/j.jacceco.2004.11.002Suche in Google Scholar

Krishnan, G. V. 2003. “Does Big 6 Auditor Industry Expertise Constrain Earnings Management?” Accounting Horizons 17 (Suplement): 1–16.10.2308/acch.2003.17.s-1.1Suche in Google Scholar

Kwon, S. 1996. “The Impact of Competition within the Client’s Industry on the Auditor Selection Decision.” Auditing: A Journal of Practice and Theory 15 (53–69).Suche in Google Scholar

Kwon, S. Y., C. Y. Lim, and P. M. Tan. 2007. “Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization.” Auditing: A Journal of Practice and Theory 26 (2): 25–55.10.2308/aud.2007.26.2.25Suche in Google Scholar

Le, T. T. H. 2012. “Trách nhiệm pháp lý của kiểm toán viên.” Tạp chí Ngân hàng 7: 49–51.Suche in Google Scholar

Leuz, C., D. Nanda, and P. Wysocki. 2003. “Earnings Management and Investor Protection: An International Comparison.” Journal of Financial Economics 69: 505–527.10.1016/S0304-405X(03)00121-1Suche in Google Scholar

Leventis, S., P. E. Dimitropoulos, and A. Anandarajan. 2011. “Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks.” Journal of Financial Services Research 40 (1/2): 103–122.10.1007/s10693-010-0096-1Suche in Google Scholar

Lin, J.W., J. F. Li, and J. S. Yang. 2006. “The Effect of Audit Committee Performance on Earnings Quality.” Managerial Auditing Journal 21 (9): 921–933.10.1108/02686900610705019Suche in Google Scholar

Maijoor, S. J., and A. Vanstraelen. 2006. “Earnings Management within Europe: The Effect of Member State Audit Environment, Audit Firm Quality and International Capital Markets.” Accounting and Business Research 36 (1): 33–52.10.1080/00014788.2006.9730005Suche in Google Scholar

Neal, T., and R. Riley. 2004. “Auditor Industry Specialist Research Design.” Auditing: A Journal of Practice and Theory 23 (2): 169–177.10.2308/aud.2004.23.2.169Suche in Google Scholar

Nguyen, D. P., V. T. Ho, and X. V. Vo. 2018. “Challenges for Vietnam in the Globalization Era.” Asian Journal of Law and Economics 9 (1). DOI: 10.1515/ajle-2018-0002.10.1515/ajle-2018-0002Suche in Google Scholar

Nguyen, D. P., and X. V. Vo. 2017. “Determinants of Bilateral Trade: Evidence from ASEAN+3.” Asian-Pacific Economic Literature 31 (2): 115–122.10.1111/apel.12185Suche in Google Scholar

Ozili, P. K. 2017. “Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions.” Review of Accounting and Finance 16 (2): 142–161.10.1108/RAF-12-2015-0188Suche in Google Scholar

Petersen, M. 2009. “Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches.” Review of Financial Studies 22 (1): 435–480.10.3386/w11280Suche in Google Scholar

Piot, C., and R. Janin. 2007. “External Auditors, Audit Committees and Earnings Management in France.” European Accounting Review 16 (2): 429–454.10.1080/09638180701391030Suche in Google Scholar

Rahman, R. A., and F. H. M. Ali. 2006. “Board, Audit Committee, Culture and Earnings Management: Malaysian Evidence.” Managerial Auditing Journal 21 (7): 783–804.10.1108/02686900610680549Suche in Google Scholar

Rusmin, R. 2010. “Auditor Quality and Earnings Management: Singaporean Evidence.” Managerial Accounting Horizons 25 (7): 618–638.10.1108/02686901011061324Suche in Google Scholar

Saleh, N. M., and K. Ahmed. 2005. “Earnings Management of Distressed Firms During Debt Renegotiation.” Accounting and Business Research 35 (1): 69–86.10.1080/00014788.2005.9729663Suche in Google Scholar

Schipper, K. 1989. “Commentary on Earnings Management.” Accounting Horizons 3: 91–102.Suche in Google Scholar

Sial, M. S., X. V. Vo, L. Al-Haddad, and T. N. Trang. 2019. “Impact of Female Directors on the Board and Foreign Institutional Investors on Earning Manipulation of Chinese Listed Companies.” Asia-Pacific Journal of Business Administration 11 (3): 288–300.10.1108/APJBA-10-2018-0189Suche in Google Scholar

State Audit of Vietnam. 2009. 15 năm kiểm toán độc lập ở Việt Nam: thành công và triển vọng. [Online]. Accessed March 1, 2019. https://www.sav.gov.vn/Pages/chi-tiet-tin.aspx?ItemID=32987&l=TinTucSuKien.Suche in Google Scholar

State Bank of Vietnam. 2018. Danh sách các ngân hàng thương mại cổ phần Việt Nam. [Online]. Accessed March 1, 2019. https://www.sbv.gov.vn/webcenter/portal/vi/menu/fm/htctctd/nh/nhtm/nhtmcp?dDocName=SBV333203&_afrLoop=12167657835674407#%40%3F_afrLoop%3D12167657835674407%26centerWidth%3D80%2525%26dDocName%3DSBV333203%26leftWidth%3D20%2525%26rightWidth%3D0%2525%26showFooter%3Dfalse%26showHeader%3Dfalse%26_adf.ctrl-state%3D17o81n0ijt_125.Suche in Google Scholar

Vo, X. V., and T. K. H. Chu. 2019. “Do Foreign Shareholders Improve Corporate Earnings Quality in Emerging Markets? Evidence from Vietnam.” Cogent Economics & Finance 7 (1). DOI: 10.1080/23322039.2019.1698940.10.1080/23322039.2019.1698940Suche in Google Scholar

Vo, X. V., and H. H. Nguyen. 2018a. “Bank Restructuring and Bank Efficiency—The Case of Vietnam.” Cogent Economics & Finance 6 (1). DOI: 10.1080/23322039.2018.1520423.10.1080/23322039.2018.1520423Suche in Google Scholar

Vo, X. V., and D. P. Nguyen. 2018b. “Vietnam and Other Asian Countries in the Process of Globalization.” Asian Journal of Law and Economics 9 (1). DOI: 10.1515/ajle-2018-2001.10.1515/ajle-2018-2001Suche in Google Scholar

Vo, X. V., and D. B. A. Phan. 2016. “Herd Behavior in Emerging Equity Markets: Evidence from Vietnam.” Asian Journal of Law and Economics 7 (3): 369–383.10.1515/ajle-2016-0020Suche in Google Scholar

Vo, X.V., and C. Ellis. 2018. “International financial integration: Stock return linkages and volatility transmission between Vietnam and advanced countries.” Emerging Markets Review 36: 19–27.10.1016/j.ememar.2018.03.007Suche in Google Scholar

Sun, L., and S. Rath. 2010. “Earnings Management Research: A Review of Contemporary Research Methods.” Global Review of Accounting and Finance 1 (1): 121–135.Suche in Google Scholar

Wahlen, J. M. 1994. “The Nature of Information in Commercial Bank Loan Loss Disclosures.” The Accounting Review (July): 455–478.Suche in Google Scholar

Wang, M. 2014. “Which Types of Institutional Investors Constrain Abnormal Accruals?” Corporate Governance: An International Review 22 (1): 43–67.10.1111/corg.12044Suche in Google Scholar

Watts, R. L., and J. L. Zimmerman. 1990. “Positive Accounting Theory: A Ten Year Perspective.” The Accounting Review 65 (1): 131–156.Suche in Google Scholar

World Bank. 2016. Vietnam Report on the Observance of Standards and Codes: Accounting and Auditing Module. Hanoi: Hong Duc Publishing House.Suche in Google Scholar