Nguyen Vinh Khuong^1,2♣ ,Nguyen Thanh Liem^2,3 ,Bui Thi Ngan Dung^1,2 ,Le Huu Tuan Anh^1,2
1 Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City, Vietnam
² Vietnam National University, Ho Chi Minh City, Vietnam
³ Faculty of Banking & Finance, University of Economics and Law, Ho Chi Minh City, Vietnam

The purpose of this study was to examine the relationship between corporate governance (CG) and audit quality (AQ) and the moderating effect of ownership concentration (OC) for Vietnamese listed companies. We used the logistic regression model on a sample of 622 Vietnam listed firms data over the period 2014-2018, with a total of 2667 firm-observations collected. The regression result showed a negative association between CG and AQ. The collected evidence suggested that internal controlling and monitoring was related to external AQ. Our study used finite proxies to measure CG and AQ in Viet Nam, but there is an extensive diversity of other indicators which may help in the outcome being more precise and explicit, so that future research can extend the measurements in a more detailed manner and on a larger scale. This study primarily contributes to the literature on CG, AQ, OC and exposes the association between CG and AQ.

Keywords: corporate governance, audit quality, ownership concentration, moderation effect.

^♣Corresponding Author: Nguyen Vinh Khuong, Faculty of Accounting and Auditing, University of Economics and Law, Vietnam National University, Ho Chi Minh City, Vietnam; No. 669, Highway 1, Quarter 3, Linh Xuan Ward, Thu Duc City, Ho Chi Minh City, Vietnam; Email: This email address is being protected from spambots. You need JavaScript enabled to view it.; Tel: +84 0935 997 116