... the participants in the market for audit and assurance services in Vietnam have responded to the 2011 audit law reforms. Finally, we also sought to better understand how the Coronavirus Disease of 2019 (COVID-19) pandemic impacted compliance with the major audit independence reforms of 2011 in Vietnam. Audit...

... public sector audit can by itself be of significant benefit. Further, such enhancements may also strengthen public sector accountability. Originality/value This paper fills a research gap by exploring public sector audit independence in a developing country with a unitary system of government...