Impacts of professional ethics on the quality of financial statement audits: An experimental study in Ho Chi Minh City
Published: July 28, 2026
Abstract
One of the decisive factors in the quality of audits is the compliance of auditors and audit firms with professional ethics during the audit process. There are many studies on the impact of professional ethics on audit quality. Different from previous studies, this study measured the compliance of auditors and audit firms with professional ethics through observed variables that were based on specific situations set out by the code of professional ethics and violations over the past 10 years in Vietnam and around the world.
In this study, 33 questions were sent to 228 auditors working at auditing firms in Ho Chi Minh City to collect data. Quantitative research methods were used to analyze the collected data. The study’s results showed that the independence, integrity, professional capacity, and prudence of auditors and audit firms strongly influence the quality of audits, compared to the objectivity, confidentiality, and professional style of auditors.
Keywords
professional ethicsaudit qualityaudit qualityfinancial statement audit
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