Các nhân tố tác động đến chất lượng kiểm toán của các doanh nghiệp kiểm toán Việt Nam theo định hướng tăng cường năng lực cạnh tranh trong điều kiện hội nhập quốc tế (Luận án tiến sĩ)

Các nhân tố tác động đến chất lượng kiểm toán của các doanh nghiệp kiểm toán Việt Nam theo định hướng tăng cường năng lực cạnh tranh trong điều kiện hội nhập quốc tếCác nhân tố tác động đến chất lượng kiểm toán của các doanh nghiệp kiểm toán Việt Nam theo định hướng tăng cường năng lực cạnh tranh trong điều kiện hội nhập quốc tếCác nhân tố tác động đến chất lượng kiểm toán của các doanh nghiệp kiểm toán Việt Nam theo định hướng tăng cường năng lực cạnh tranh trong điều kiện hội nhập quốc tếCác nhân tố tác động đến chất lượng kiểm toán của các doanh nghiệp kiểm toán Việt Nam theo định hướng tăng cường năng lực cạnh tranh trong điều kiện hội nhập quốc tếCác nhân tố tác động đến chất lượng kiểm toán của các doanh nghiệp kiểm toán Việt Nam theo định hướng tăng cường năng lực cạnh tranh trong điều kiện hội nhập quốc tếCác nhân tố tác động đến chất lượng kiểm toán của các doanh nghiệp kiểm toán Việt Nam theo định hướng tăng cường năng lực cạnh tranh trong điều kiện hội nhập quốc tế

B GIÁO D O I H C KINH T TP H CHÍ MINH - CÁC NHÂN T N CH NG KI M TOÁN C A CÁC DOANH NGHI P KI M TOÁN VI T NAM C C NH TRANH U KI N H I NH P QU C T LU N ÁN TI Tp H Chí Minh - B NG GIÁO D O I H C KINH T TP H CHÍ MINH - Chuyên ngành: K toán Mã s : 62.34.03.01 LU N ÁN TI NG D N KHOA H C PGS TS MAI TH HỒNG MINH Tp H Chí Minh - i u tơi th c hi ng d n c is ng d n khoa h c Các s li u k t qu nghiên c u Lu n án trung th công b b t k cơng trình khoa h c khác, ngo i tr m t s k t qu c c cơng b cơng trình khoa h c c a Tác gi T t c nh ng n Tác gi trích d c k th a, tham kh o t ngu n tài li ghi ngu n c th Danh m c tài li u tham kh o TÁC GI LU N ÁN c ii Xin chân thành c u, Vi i h c, Ban Ch nhi m khoa Quý Gi ng viên Khoa K toán - Ki ng d n t i h c Kinh t TP u ki n su o, nghiên c u th c hi n Lu n án Xin c Ch nhi t tình h u ích c o B Tài chính; V K toán Ki m toán; UBCKNN; Ki c; VCCI; VAA; VACPA; ACCA; CPA Australia; Ban Giám hi u, Ban Ch nhi m Quý Gi ng viên khoa K toán - Ki Lu t ng i h c Qu c gia TP.HCM, hàng, ih i h c Kinh t i h c Kinh t - i h c Kinh t - ng, i h c Công nghi i h c Nguy n T i h c Ngân ih i h c Tài - h c Duy Tân; T p chí Kinh t - Phát tri n - c Th ng, ih c i i h c Kinh t TP HCM, T p chí Kinh t H i nh p, T p chí K tốn - H i K tốn, T p chí Nghiên c u khoa h c v Ki m toán - Ki c, H i th o Qu c t v Kinh t - Tài - 2014 l n (IFCE); C c thu lý Khu ch xu t n Khu công nghi nghi p t i Khu ch xu t KTV DNKT ng doanh Khu công nghi p TP HCM; Ban Qu n tr ã h tr , tra i chia s ý ki n quý báu su t trình nghiên c u, kh o sát, thu th p d li u Xin chân thành c ng c p, u ý ki n quý báu q trình hồn thi n Lu n án Xin bày t s c chia s t n Thân h u ki n thu n l Lu ng nghi c hoàn thành! Tác gi Lu n án ng viên, iii M CL C L i i L ic ii Danh m c b ng .ix Danh m c hình .x Danh m c ch vi t t t .xii PH N GI I THI U 1 Lý ch tài M c tiêu nghiên c u Câu h i nghiên c u ng nghiên c u Ph m vi nghiên c u .3 u .3 c th c ti n c a Lu n án K t c u c a Lu n án NG QUAN CÁC NGHIÊN C C .7 1.1 T c hi n v nhân t ng n CLKT NLCT c a DNKT .7 1.1.1 Các nghiên c c hi n v nhân t 1.1.1.1 Các nghiên c n CLKT c v nhân t n CLKT .7 c v nhân t n CLKT .28 1.1.2 Các nghiên c c hi n v nhân t n NLCT c a DNKT 33 1.1.2.1 Các nghiên c c v nhân t n NLCT c a DNKT 33 1.1.2.2 Các nghiên c c v nhân t n NLCT c a DNKT 35 1.1.1.2 Các nghiên c u tr 1.1.3 Các nghiên c 1.2 Nh ng k t qu c hi n v t ng c c t nghiên c 1.2.1 Nh ng k t qu 1.2.1.1 i v i nghiên c 1.2.1.2 i v i nghiên c 1.2.1.3 i v i nghiên c n NLCT c a DNKT 37 c nh ng v c t nghiên c ti p t c nghiên c u 38 c .38 n nhân t n nhân t n CLKT 38 n NLCT c a DNKT.40 n m i liên quan gi a CLKT NLCT c a DNKT41 1.2.2 Các v c n ti p t c nghiên c c th c hi n Lu n án .42 K t lu 44 iv LÝ THUY T V CÁC NHÂN T N CLKT C A DNKT VI NG NLCT TRONG U KI N H I NH P QU C T .45 2.1 M t s v lý thuy 2.1.1 M t s v n nhân t n CLKT 45 chung v ki m toán CLKT 45 2.1.1.1 ki m toán 46 2.1.1.2 m c a ki m toán 46 2.1.1.3 Ch m c a ch 2.1.1.4 Ch ng 47 ng ki m toán .48 2.1.1.5 Chu n m c qu c t v ki m soát ch ng (ISQC1) 50 2.1.1.6 Khuôn kh IAASB v CLKT 51 2.1.2 lý thuy t nhân t n CLKT .52 2.1.2.1 Lý thuy t y nhi m nhân t n CLKT .52 2.1.2.2 Lý thuy t Cung c u nhân t n CLKT 54 2.1.3 Mơ hình nghiên c u nhân t 2.2 M t s v c s d ng Lu n án 55 lý thuy n nhân t ng n NLCT c a DNKT 57 2.2.1 M t s v chung v c nh tranh NLCT 57 2.2.1.1 Khái ni m v c nh tranh 57 2.2.1.2 m c a c nh tranh 57 2.2.1.3 c c nh tranh 58 2.2.2 lý thuy n nhân t c n NLCT c a DNKT 58 2.2.2.1 Lý thuy t v c nh tranh Lý thuy t c n NLCT tác ng i NLCT c a DNKT 59 2.2.2.2 Lý thuy t c nh tranh d a Ngu n l c c a doanh nghi p (RBV) v i nhân t n NLCT c a DNKT 61 2.2.2.3 Lý thuy t c nh tranh d ng c n NLCT .62 2.2.3 Mơ hình nghiên c u nhân t 2.2.4 Mơ hình nghiên c u CLKT nhân t K t lu c c a doanh nghi p (CBV) s c s d ng Lu n án 63 n NLCT 64 66 v U 67 3.1 u quy trình nghiên c u 67 3.1.1 u 67 3.1.2 Quy trình nghiên c u 69 3.2 Ngu n d li p phân tích d li u nghiên c nh tính 70 3.2.1 Ngu n d li p d li u 70 3.2.2 nh tính 72 ng kh o sát nghiên c 3.2.3 li u nh tính .73 3.2.3.1 Quy trình th c hi n 73 3.2.3.2 li 3.3 Ngu n d li p d li u nghiên c 3.3.1 Ngu n d li u c a nghiên c 3.3.2 3.3.2.1 nh tính 74 ng 75 ng 75 ng kh o sát m u kh o sát nghiên c ng 75 ng kh o sát 75 3.3.2.2 Quy mô m u kh o sát .75 3.3.3 li 3.4 Mơ hình nghiên c ng 76 i quy t ng quát 79 3.4.1 Mơ hình nghiên c u 79 3.4.2 i quy t ng quát 81 K t lu 82 K T QU NGHIÊN C U VÀ BÀN LU N .83 4.1 K t qu nghiên c u v th c tr ng ho a DNKT Vi t Nam83 4.1.1 Th c tr ng CLKT NLCT c a DNKT Vi t Nam 83 4.1.2 CLKT NLCT c a DNKT Vi t Nam 88 4.1.3 Nguyên nhân c a th c tr ng .88 4.2 K t qu nghiên c nh tính khám phá nhân t n CLKT NLCT c a DNKT Vi t Nam 89 4.2.1 4.2.1.1 c hi n 89 c hi ng kh o sát 89 4.2.1.2 Quy trình th c hi n 90 vi 4.2.2 K t qu nghiên c nh tính .93 4.2.3 Ki m tra k t qu nghiên c nh tính .98 4.2.4 Bàn lu n t k t qu nghiên c 4.3 K t qu nghiên c nh tính 99 ng bàn lu n 102 4.3.1 Các gi thuy t nghiên c u 103 4.3.1.1 Các gi thuy t nghiên c u v nhân t n CLKT c a DNKT Vi t Nam 103 4.3.1.2 Các gi thuy t nghiên c u nhân t 4.3.1.3 Các gi thuy t nghiên c u v 4.3.2 Phát tri n NLCT c a DNKT Vi t Nam 103 ng c n NLCT c a DNKT Vi t Nam.104 104 4.3.3 M u nghiên c u 107 4.3.4 K t qu ng nhân t 4.3.4.1 T ng h p k t qu ki n CLKT 108 nh ch 108 4.3.4.2 K t qu phân tích nhân t khám phá (EFA) 110 4.3.4.3 Phân tích khám phá h 4.3.4.4 K t qu ki n (MRA) 114 nh gi thuy t nhân t n CLKT .117 4.3.4.5 Bàn lu n t k t qu nghiên c u nhân t 4.3.5 K t qu nghiên c u nhân t 4.3.5.1 T ng h p k t qu ki n CLKT 118 n NLCT .119 nh ch 119 4.3.5.2 K t qu phân tích nhân t khám phá (EFA) 121 4.3.5.3 Phân tích khám phá h 4.3.5.4 K t qu ki n (MRA) 124 nh gi thuy t nhân t tác n NLCT .127 4.3.5.5 Bàn lu n v k t qu 128 4.3.6 K t qu nghiên c ng c n NLCT c a DNKT Vi t Nam 130 4.3.6.1 Phân tích h n (MRA) 130 4.3.6.2 Bàn lu n v k t qu 133 4.3.7 K t qu nghiên c u nhân t n NLCT 133 4.3.7.1 Gi thuy t nghiên c u 134 4.3.7.2 Phân tích h 4.3.7.3 K t qu ki n (MRA) 134 nh gi thuy t nhân t CLKT n NLCT 138 4.3.7.4 Bàn lu n v k t qu 139 K t lu 140 vii K T LU N VÀ HÀM Ý CHÍNH SÁCH 143 5.1 K t lu a nghiên c u 143 5.1.1 K t lu n 143 5.1.2 góp c a Lu n án 144 5.2 Vi ng NLCT c a DNKT n h i nh p kinh t th gi i 149 5.2.1 149 5.2.2 ng NLCT c a DNKT Vi t Nam 149 5.3 .150 5.3.1 150 5.3.2 153 5.3.3 154 5.4 5.4.1 c th c ti n, h n ch c a nghiên c ng nghiên c u ti p theo 157 c th c ti n 157 5.4.2 H n ch c a nghiên c ng nghiên c u ti p theo 158 K T LU N 159 DANH M C CƠNG TRÌNH C A TÁC GI N LU N ÁN xiv TÀI LI U THAM KH O xvi viii PH L C Ph l ng t i Vi t Nam 1/PL Ph l c 2: B ng t ng h p nghiên c n nhân t tác ng n CLKT - Theo lo i hình 6/PL Ph l c 3: Các nhân t n CLKT theo nghiên c u c c Vi t Nam 10/PL Ph l c 4: Khuôn kh CLKT (IAASB, 2014) 12/PL Ph l c 5: Dàn th o lu n th c 16/PL Ph l c ph ng v n nghiên c nh tính 17/PL Ph l c 7: Danh sách DNKT thành viên hãng KT qu c t (15/04/2015)18/PL Ph l c 8: T ng h p nhân t khám phá CLKT qua ý ki n ph ng v n sâu Chuyên gia.19/PL Ph l c 9: T ng h p nhân t khám phá NLCT qua ý ki n ph ng v n sâu Chuyên gia.36/PL Ph l c 10: K t qu nghiên c nh tính nhân t n CLKT c a DNKT Vi t Nam 56/PL Ph l c 11: K t qu nghiên c nh tính nhân t n NLCT c a DNKT Vi t Nam 58/PL Ph l c 12: B ng kh o sát ki m tra k t qu nghiên c n ch ng ki cc cc nh tính nhân t ng c a ch ng ng ki m toán u ki n h i nh p qu c t 60/PL Ph l c 13: Các khái ni m ph c v cho vi ng nhân t 63/PL Ph l c 14: K t qu kh o sát ki m tra nhân t phát hi n nghiên c Ph l c 15: B ng kh o sát nghiên c nh tính 72/PL ng 74/PL Ph l c 16: K t qu nghiên c u nhân t n CLKT DNKT Vi t Nam 80/PL Ph l c 17: K t qu nghiên c u nhân t n NLCT DNKT Vi t Nam.119/PL Ph l c 18: B ng giá tr t i h Ph l g 165/PL c kh o sát 166/PL Ph l c 20: Danh sách chuyên gia tham gia kh o sát 170/PL xiv n 30/06/2015) (2005) Gi i pháp nâng cao ch ng ki m toán nh c c nh tranh c a Doanh nghi p ki m toán Vi t Nam Lu K toán Ki i h c Kinh t TP HCM 73 trang (2006) Th c hành ki m toán Sách tham kh i h c Qu c gia TP HCM 266 trang (2007) Pháp lu t k toán Sách tham kh ih h i viên Bài vi (2010) y u p VACPA H i Ki m toán viên hành ngh Vi t Nam (VACPA) Trang 51 - 52 (2010) Lu t hóa ho ng h i ngh nghi p K toán m c Di Ki m toán Bài vi t chuyên i Ki m toán viên hành ngh (VACPA) (2010) Lu t hóa ho ng H i ki m toán viên hành ngh Vi m c tiêu ngang t m khu v c qu c t Bài vi khoa h c ki m toán s 33 (07/2010) (ISSN (2010) Lu t ki n p chí T p chí nghiên c u 1859 1671) Trang 26 - 30 c l p doanh nghi p ki m tốn Bài vi Di p chí i ki m toán viên hành ngh Vi t Nam p phép thành l p ho (2010) ng c a doanh nghi p ki m tốn: Có B Tài chính? Bài vi t M nghi p sách Báo Di g m i Công nghi p Vi t Nam s 98 (1372) ngày 8/12/2010 Trang 13 (2011) Gi i pháp nâng cao ch K toán Ki o nghiên c u khoa h c i h c Kinh t Tp.HCM v n c p B D án Giáo d Khoa tài nghiên c u i h c II (WB.4328-VN) - B giáo d o Vi t Nam 136 trang 10 (2012) Gi i pháp nâng cao ch ki n lu t ki c l nghiên c u khoa h c công ngh c Th ng ho ng ki c ban hành áp d ng ng Ch nhi i h c Kinh t TP.HCM 102 trang cl u tài tài: PGS TS Mai xv 11 (2012) PAOs Support efficiently development of small and medium Sized auditing firm in Vietnam Bài vi y u h i th o qu c t The vital role of professional accountancy organisations, VACPA_CAPA conference Hanoi 16, August 2012 Trang 70 - 72 12 (2013) Hoàn thi n h th ng pháp lu t k toán - nâng cao ch toán ki m toán h i nh p qu c t Bài vi h i nh p s 12(22) tháng - ng ho ng k p chí T p chí phát tri n i h c Kinh t tài TP.HCM (ISSN 1859 428 X) Trang 70 - 77 13 (2013) intergration in Vietnam Lu n án Ti n tr Kinh doanh International American University - Los Angeles, California, USA 94 trang 14 (2014) intergration in Vietnam Bài vi y u h i th o qu c t Internation conference on finance and economics ICFE HoChiMinh City 2014 ISBN: 978-80-7454-404-0 Trang 566-581 15 (2014) Nâng cao ch ng ho ng ki c c nh tranh c a cơng ty ki m tốn Vi t Nam trình h i nh p qu c t Bài vi chí T p chí phát tri n h i nh p s 17 (27) Tháng 07 p i h c Kinh t tài TP.HCM (ISSN 1859 428 X) Trang 61 - 72 16 (2014) Hoàn thi n h th ng pháp lu t k toán - nâng cao ch o K toán Ki m toán Bài vi ng ho ng p chí T p chí K tốn & Ki m tốn s 08/2014(131) ISSN 1859-1914 Trang 11 - 14 xvi TI NG VI T c l p H i ngh c l p 1991-2011 (trang 11-23) Hà B Tài (2011) Báo cáo T ng k T ng k t L k ni N i: B Tài B Tài chính; 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