Pham, Quoc Thuan; Truong, Thi Hanh Dung; Ho, Xuan Thuy; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-23
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...
