This study investigates how the internal characteristics of audit firms influence the audit quality of financial statements (audit quality) and, in turn, affect Client’s Engagement Intention in the Vietnamese context. Research data were collected using a convenience sampling method, surveying 634 auditors and 283 board members from companies that use financial statement audit services in Vietnam. The results of structural equation modeling indicate that audit quality positively mediates the relationship between internal influencing factors and client’s engagement intention. Among these factors, The Competence of the Auditors exerts the strongest influence on audit quality, whereas The Hierarchy Level of the Audit Firm shows no statistically significant effect. The findings highlight that audit quality has a positive and direct influence on client’s engagement intention. These insights contribute to shaping strategies for improving research quality as well as offering practical implications for audit firms aiming to enhance the audit quality and foster long-term cooperative relationships with clients in Vietnam’s evolving audit environment.
Nguyen et al. (Fri,) studied this question.