Purpose: The study explores accountants' views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we examine accountants' responses to management pressure, manipulation opportunities and perceptions of how they...

Purpose: The purpose of this paper is to understand the institutionally driven changes impacting organizational accounting manipulation in Vietnam’s emerging transitional economy. Specifically, this study explore how Vietnamese accountants and regulators explain questionable accounting...

Purpose: The purpose of this study is to understand how the new reforms related to key audit matters (KAM) disclosures in Australia may have impacted audit quality by eliciting the perceptions of key stakeholders in the audit and assurance services market. Design/methodology/approach: The study...

Purpose: This research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam. Design/methodology/approach: The study relies on survey data collected from 283 practising accountants in Vietnam. Organisational culture was...