FACTORS MEASURING INTERNAL AUDITING FUNCTION IN THE VIETNAM LISTED COMPANIES

Abstract

This study aims to explore the research model of factors measuring quality of the Internal Audit Function impacting on earnings management at listed companies in Vietnam. By using inductive and interpolation methods from prior researchs and qualitative method through researching documents and interviewing experts related to this study, the author developed model and hypotheses of five factors measuring Internal Audit Function quality that have associated with earnings management such as internal auditing competence (COMP), internal auditing objective (INDEPT), internal auditing’s size (IAFSize), relation with independent auditing (Big4) and internal auditing quality control (QuPRO)