INTERIM AUDITS AND THE AUDIT REPORTING LAG OF LISTED COMPANIES ON THE VIETNAMESE STOCK MARKET

Abstract

In order to conduct research into the impact of intermediate auditing to
delayed audit reporting at listed companies in the Vietnamese stock market, in
this article, the group of authors carried out a quantitative analysis, applied a
variety of regression and verification models for the sample of 252 companies
listed on the HOSE and HNX stock exchange during the period affected by the
Covid-19 epidemic (phase 2020 - 2021). The results of the study show that the
implementation of interim audits helps reduce the delay in auditing reports in
listed companies in Vietnam. From there, the study suggests that final audits can
be completed more effectively when conducting intermediate audits.