The Link Between Culture and Audit and Other Audit-Related Practices: An Exploratory Study of Vietnamese Employees at Big Four Companies

  • maite piedra fiu
  • Nguyen Tan Minh Phuc Aalto University
Keywords: Vietnamese Employees


This exploratory study examines differences in the work practices of the Vietnamese Big Four audit companies in order to probe the link between countries of education and countries of employment. It examines four groups of subjects: 1) Those that study and work in Vietnam; 2) Those that study in Vietnam but work abroad; 3) Those that study and work abroad; and 4) Those that study abroad but work in Vietnam. Implications for international business and human resource management are offered.