Board characteristics and its effect on audit quality: an empirical study of listed companies in Vietnam

Abstract

The study inspects the impact of board characteristics including Board size, Board independence, Board gender, Board expertise and Board meetings on audit quality. In order to achieve the study objectives, the authors use Stata with Binary Logistic Regression (Logit Regression) technique to analyze. The result reveals that there was a positive association between Board independence, Board gender, Board expertise and audit quality. Furthermore, there is a moderating role of board gender that had a positive effect on the nexus between audit quality and Board independence. The research is carried out using the data from the Annual Report and Financial Statement of 242 non-financial listed companies in Vietnam, period 2018-2022.