Participant’s background details (N = 22)
| Auditors’ position | Number (N) | Gender | Age range (years) | Years of experience | City | Length/range of interview (minutes) |
|---|---|---|---|---|---|---|
| Auditor (Head of a department) | 3 | Male (M) (3) | 38–55 | 15–30 | 1 (Ha Noi) 1 (Nghe An) 1 (Ho Chi Minh) | 40–70 |
| Auditor (Deputy head of a department) | 6 | M (6) | 36–47 | 13–24 | 2 (Ha Noi) 1 (Nghe An) 1 (Da Nang) 2 (Ho Chi Minh) | 45–70 |
| Auditor (Junior staff) | 13 | M (9) Female (F) (5) | 30–40 | 7–15 | 5 (Hanoi) 2 (Da Nang) 2 (Nghe An) 4 (Ho Chi Minh) | 45–60 |
| Auditors’ position | Number ( | Gender | Age range (years) | Years of experience | City | Length/range of interview (minutes) |
|---|---|---|---|---|---|---|
| Auditor (Head of a department) | 3 | Male (M) (3) | 38–55 | 15–30 | 1 (Ha Noi) | 40–70 |
| Auditor (Deputy head of a department) | 6 | M (6) | 36–47 | 13–24 | 2 (Ha Noi) | 45–70 |
| Auditor (Junior staff) | 13 | M (9) | 30–40 | 7–15 | 5 (Hanoi) | 45–60 |
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