ABSTRACT
This research aims to determine factors affecting and the level of their impact on accession decision and membership level choice in international audit firms of Vietnamese firms.Combination of the qualitative research method and the quantitative research method on the basis of meta-analysis and synthesis of existing information from various sources and results of interviews using a questionnaire for 265 managers who now work at 65 audit firms in Vietnam. The results of the research showed that factors affecting the accession decision and membership level choice in international audit firms include: the legal system, development strategy and resources of the audit firm, reputation and prestige of the international audit firm. Of which the legal system has the greatest impact on the accession decision and membership level choice.
KEY WORDS : membership, international audit firm, Vietnam, SEM
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