Corporate governance and the presence of female in the board of directors on audit quality in Vietnam.

The purpose of this study is to determine the effect of corporate governance and the presence of females in the Board of Directors (BOD) on audit quality using the Big4 group of auditing firms. The Logarit and Probit regression models indicated that while the size of the Board of Directors had a favorable effect on audit quality, ownership by significant shareholders had a negative effect. On the other side, we did not detect any effect of the Board of Directors members' independence or concurrent Director/BOD positions on audit quality. Additionally, the presence of females on the Board of Directors directly correlates and affects the audit quality. The findings of this study may help to strengthen corporate governance further, exercise caution in gender diversity, increase audit quality, and educate users of financial statements about another perspective that should be considered when evaluating audit quality. [ABSTRACT FROM AUTHOR]