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Article history: Received May 15 2020 Received in revised format May 16 2020 Accepted June 29 2020 Available online June 29 2020 The study was conducted to examine the determinants on the choice of a Big Four auditor of listed firms in the Vietnamese stock market. Data were hand-collected from 511 non-financial firms in the period 2015 – 2017. The research results show that ownership concentration and foreign ownership had a positive significant impact on the choice of a high-quality Big Four auditor. Meanwhile, board size was negatively associated with the selection of large auditing firms. However, there was no statistical evidence on the effect of the proportion of independent directors and CEO duality on the likelihood of choosing a Big Four auditor. by the authors; licensee Growing Science, Canada 20 © 20

Determinants of the choice of a big four auditor in the Vietnamese Stock Market