Determinants of external auditor selection and firm performance from a commercial bank manager’s perspective: Evidence from Vietnam

Financial statements of Vietnamese commercial banks must be audited annually by an auditing firm according to the Government’s regulations. This study identifies factors associated with performance and external audit selection. The decision choose is considered intermediate variable determine degree impact some on banks. was conducted interviewing 265 managers holding high positions as CEOs CFOs at 30 in Vietnam. non-probability sampling method applied. survey produced using Google Forms sent directly participants. Structural Equation Modeling (SEM) applied test hypotheses. results show that except for complexity a firm, such legal environment, fees, size reputation, bank governance, experience, relationship positively auditor Besides, selection significantly affects performance. study’s conclusions from viewpoints open door promising timely future research. It necessary deepen broaden academic understanding ideas determining elements influencing More research needed fully comprehend this problem move towards policy solution.