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VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1682
Title: A critical comparative analysis of auditor enforcement in Vietnam and the United states of America
Authors: Truong Ngoc Van Anh 
Keywords: Auditor enforcement;United states of America;Vietnam
Issue Date: 2023
Abstract: 
This bachelor thesis aims to conduct a comparative analysis of auditor enforcement mechanisms in Vietnam and the USA, shedding light on the regulatory frameworks governing auditors' professional conduct and the effectiveness of their enforcement in maintaining financial reporting integrity. As globalization intertwines different nations' economies, understanding the discrepancies and similarities in enforcement approaches becomes essential for enhancing financial market stability and investor confidence. The study employed qualitative analysis of relevant legal and regulatory documentation with quantitative data obtained from official
enforcement agencies and audit oversight bodies. The findings from this comparative analysis reveal noteworthy disparities between the two countries. While the USA exhibits a wellestablished and comprehensive enforcement system with stringent penalties for misconduct, Vietnam demonstrates a developing regulatory system facing challenges in enforcing compliance and addressing auditor violations effectively. Based on the research outcomes, practical recommendations are formulated to enhance auditor enforcement in Vietnam and the USA. The study offers valuable insights for policymakers, regulators, and industry stakeholders in promoting a reliable audit environment in these two diverse economies
URI(1): https://epub.vgu.edu.vn/handle/dlibvgu/1682
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)

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