Factors influencing independent audit fees: Multi-group analysis PLS-SEM and moderate mode

This study is conducted to investigate the levels of factors influencing audit fees for clients of Vietnamese garment and textile firms. Data are collected from 186 auditors in independent audit firms in Vietnam. We use PLS analysis on Smart PLS 3.0 and test the scale’s reliability with Cronbach’s A...

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Bibliographic Details
Main Authors: Manh Dung Tran, Thi Lua Pham, Thi Thu Hien Phan, Thi Hong Le Hoang, Duc Tai Do, Thi Kim Xuyen Dinh
Format: Article
Language:English
Published: Growing Science 2019-05-01
Series:Management Science Letters
Subjects:
Online Access:http://www.growingscience.com/msl/Vol9/msl_2019_140.pdf