VGU RESEARCH REPOSITORY
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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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A critical comparative analysis of auditor enforcement in Vietnam and the United states of America.pdf | 1.13 MB | Adobe PDF |
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