References
Bazerman, M. H., Loewenstein, G., & Moore, D. A. (2002). Why good accountants do bad audits. Harvard Business Review, 80(11), 96–103. Beattie, V., Fearnley, S., Brandt, R., Beattie, V., Fearnley, S., & Brandt, R. (2001). Introduction and Regulatory Framework. Behind Closed Doors: What Company Audit is Really About, 3-9. Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. Creswell, J. W. (2013). Qualitative Inquiry and Research Design: Choosing Among Five Approaches (3rd ed.). Thousand Oaks, CA: Sage. DeAngelo, L. E. (1981). Auditor independence, "low balling," and disclosure regulation. Journal of Accounting and Economics, 3(2), 113–127. https://doi.org/10.1016/0165- 4101(81)90009-4 Do, T. V. D., Nguyen, T. T. N., & Pham, H. H. (2025). Auditors' role in valuation practices during corporate restructuring in Vietnam: A qualitative insight. Multidisciplinary Science Journal, 7(9), 2025453-2025453. Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston, MA: Pitman. Ha, V. T., & Hung, P. H. (2024). Effect of perceived value on customer satisfaction on audit services of financial statements: Case study of auditing companies in Hanoi. Salud, Ciencia y Tecnología-Serie de Conferencias, 3, 1243. Hung, P. H. (2022). Audit service quality and loyalty to audit firms: Empirical evidence from Vietnam. Journal of Positive School Psychology, 6(7), 5266-5281. Hung, P. H. (2023). The influence of cultural, legal and institutional factors on auditors' roles, responsibilities and perceptions of audit quality. European Journal of Theoretical and Applied Sciences, 1(5), 1131-1145. Hurtt, R. K. (2010). Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory, 29(1), 149–171. IAASB. (2022). Handbook of International Quality Management and Auditing Standards. International Auditing and Assurance Standards Board. IFAC. (2020). Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards). International Federation of Accountants. https://www.ifac.org IFAC. (2020). International Standards on Quality Management (ISQM 1 & 2). International Federation of Accountants. Ismail, Z., & Iskandar, T. M. (2008). Relationship between audit quality and firm characteristics: Evidence from Malaysia. International Journal of Economics and Management, 2(2), 409–426. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X Ministry of Finance (MOF). (2023). Audit Firm Registration and Inspection Report. Hanoi: Department of Accounting and Auditing Policy. Moore, D. A., Tanlu, L., & Bazerman, M. H. (2006). Conflict of interest and the intrusion of bias. Journal of Applied Psychology, 91(5), 1178–1196. Morgan, R. M., & Hunt, S. D. (1994). The commitment-trust theory of relationship marketing. Journal of Marketing, 58(3), 20–38. https://doi.org/10.1177/002224299405800302 Nguyen, H., & Meyer, K. E. (2004). Managing relationship-based business in Vietnam. Journal of World Business, 39(1), 72–84. https://doi.org/10.1016/j.jwb.2003.10.009 Payne, A., & Frow, P. (2005). A strategic framework for customer relationship management. Journal of Marketing, 69(4), 167–176. Pham, H. H. (2022). Factors Affecting Audit Quality: Experimental Research in Vietnam. NeuroQuantology, 20(8), 4927. Pham, H. H., Nguyen, T. H. L., & Tran, M. T. (2025). Audit Quality of Financial Statements of Commercial Banks, Whether or not There is a Difference in Audit Quality Provided by Big4 and Non-Big4 Audit Firms. International Journal of Economics and Financial Issues, 15(1), 159-181. Phung, V. H., Pham, H. H., & Tran, B. M. (2025). The Effect of Pricing Strategies on Client Retention Rates for Small to Medium-Sized Auditing Firms. International Review of Management and Marketing, 15(1), 31-45. VACPA. (2022). Annual Report on Audit Quality in Vietnam. Vietnam Association of Certified Public Accountants. World Bank. (2020). Enhancing Audit Quality in Vietnam: A Roadmap for Reform. Washington, DC: World Bank.
