Chất lượng kiểm toán và chi phí sử dụng nợ: Bằng chứng thực nghiệm tại Việt Nam
DOI:
https://doi.org/10.24311/jabes/2018.29.4.2Từ khóa:
Chất lượng kiểm toán, Chi phí sử dụng nợ, Công ty niêm yết, Việt NamTóm tắt
Nghiên cứu được thực hiện nhằm cung cấp bằng chứng thực nghiệm về mức độ tác động của chất lượng kiểm toán đến chi phí sử dụng nợ tại Việt Nam Dựa vào dữ liệu từ 241 công ty niêm yết trên thị trường chứng khoán Việt Nam giai đoạn 2010-2016, bằng phương pháp nghiên cứu định lượng, tác giả kết luận chất lượng kiểm toán có tác động nghịch chiều đến chi phí sử dụng nợ Từ kết quả nghiên cứu, tác giả đưa ra một số hàm ý chính sách về công bố thông tin báo cáo tài chính của công ty niêm yết và cơ quan quản lý nhằm góp phần làm minh bạch thông tin báo cáo tài chính
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