This study examines how audit quality and ESG disclosure relate to the performance of nonfinancial companies listed on the Ho Chi Minh City and Hanoi stock exchanges between 2020 and 2024. Audit qu...
<p><strong>Tác giả:</strong> Pham Lan Nhi, Dinh The Hung, Thao Phuong Nguyen, Dang Quang Huy, Nguyen Duy Minh Khoi, Quoc An Ngo</p>
<p>This study examines how audit quality and ESG disclosure relate to the performance of nonfinancial companies listed on the Ho Chi Minh City and Hanoi stock exchanges between 2020 and 2024. Audit quality is captured by Big 4 auditor engagement, auditor change and the type of audit opinion, ESG disclosure is measured with S&P Global ESG scores, and performance is measured by return on assets, return on equity and Tobin's Q. Using pooled OLS, fixed effects and random effects panel regressions, w...</p>
<p>📄 DOI: <a href="https://doi.org/https://doi.org/10.56879/ijbm.v5i4.159" target="_blank" rel="noopener">https://doi.org/10.56879/ijbm.v5i4.159</a></p>
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