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Risk-based audit approach and audit quality in the public sector: empirical evidence from an emerging country

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Thong Quoc Vu, Malik Abu Afifa, Ngan Kim Tran
Journal: Asian Review of Accounting
Asian Review of Accounting (2026) 34 (2): 454–482.
https://doi.org/10.1108/ARA-12-2024-0364
Published: 11 September 2025
...Thong Quoc Vu; Malik Abu Afifa; Ngan Kim Tran Purpose Risk-based auditing (RBA) has become a standard practice in the private sector; however, its adoption in the public sector – particularly in developing countries like Vietnam – remains in its early stages. This research aims to examine the key...
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