Bài báo khoa học

ABSTRACT Research examines the impact of audit quality on firm performance. The research sample is non-financial companies listed on the Vietnamese stock market during the 8-year period from 2012 to 2019. Using audit experience (Big4) and audit opinion as a proxy for audit quality and return on assets ROA is a measure of firm performance, the relationship between variables is determined through analysis regression. The research results show a significantly positive relationship between audit opinion and firm performance, and a significantly negative relationship between audit experience (Big4) and firm performance.