The purpose of this study is to determine the factors affecting the application of accounting information systems (AIS) in small and medium enterprises (SMEs) in Vietnam. Drawing upon the Technology-Organization-Environment (TOE) theoretical framework, Diffusion of Innovations theory (DOI), and...

The research aims to determine the factors that explain auditor's decision to leave the audit profession. We employ a mixed approach of both qualitative and quantitative methods. A qualitative study is firstly performed using focus groups with the audit professionals to explore any new...

Based primarily on agency theory, this study aims to examine the role of internal and external supervisory mechanisms in improving financial reporting quality by public non-business units in Vietnam. Quantitative research with a survey method was carried out on a sample of 362 public...

Based primarily on agency theory, this study aims to examine the role of internal and external supervisory mechanisms in improving financial reporting quality by public non-business units in Vietnam. Quantitative research with a survey method was carried out on a sample of 362 public...

The research aims to determine the factors that explain auditor's decision to leave the audit profession. We employ a mixed approach of both qualitative and quantitative methods. A qualitative study is firstly performed using focus groups with the audit professionals to explore any new...