Final Year Project (FYP)Authors: Nguyen, Ha Phuong; Nguyen, Thi Kim Oanh (2019)
Research findings confirm that auditors’ negotiation self-sefficacy has a significant negative impact on auditors’ client acquiescence, therefore positively correlated with auditors’ objectivity. Similarly, analysis in terms of auditors’ professional identification’s impact finds out that it has a significant negative impact on frequency of reduced audit quality acts and consequently has a positive impact on objectivity. On the other hand, it is statistically significant that the higher time budget pressure auditors have to endure, the higher frequency of reduced audit quality acts they commit. Additionally, both types of identification have positive effects, but not significant on cl... 
