Study Factors Affecting the Independence of Auditors in Auditing Companies in Hanoi

This study investigates the factors affecting the independence of auditors at auditing firms in Hanoi through qualitative interviews and focus groups. The research results show that there are 5 main factors, including: economic dependence on customers, inadequate regulatory enforcement, culture and leadership of auditing companies, characteristics and pressure of customers, professional ethics and characteristics of each auditor that affect the independence of auditors in auditing companies in Hanoi. The findings highlight the need for stricter regulatory enforcement, a strong ethical culture within companies, and enhanced professional ethics to protect auditors' independence and ensure high quality audits. The study has practical implications for audit firms, regulators, and professional organizations, and lays the groundwork for future studies on auditor independence in emerging markets.