Factors Affecting the Pre- and Post-Audit Profit Differences of Listed Companies on the Hanoi Stock Exchange
Published: July 29, 2026
Abstract
This study investigates the factors affecting the differences between pre-audit and post-audit profits of companies listed on the Hanoi Stock Exchange (HNX).
The research analyzes data collected from 150 listed companies on HNX during the period 2017–2021, using the Logit regression model. The findings indicate that the factors significantly affecting the differences between pre-audit and post-audit profits include:
Enterprise asset size;
Financial leverage;
Audit firm;
Return on equity (ROE).
The findings provide empirical evidence for investors, auditors, listed companies, and regulators in assessing financial reporting quality and enhancing transparency in Vietnam's securities market.
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