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 showed that ownership concentration and foreign ownership have a positively significant impact on the choice of a high-quality Big Four auditor. Meanwhile, board size is negatively association with the selection of large auditing firms. However, there is no statistical evidence on the effect of the proportion of independent directors and CEO duality on the likelihood of choosing a Big Four auditor.