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The CLERP 9 audit reforms : benefits and costs through the eyes of regulators, standard setters and Audit service suppliers
Houghton, Keith A.; Kend, Michael; Jubb, Christine - In: Abacus : a journal of accounting, finance and business … 49 (2013) 2, pp. 139-160
Persistent link: https://www.econbiz.de/10009769229
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The perceived motivations behind the introduction of the law on external audit in Vietnam
Nguyen Phuong Thi; Kend, Michael - In: Managerial auditing journal 32 (2017) 1, pp. 90-108
Persistent link: https://www.econbiz.de/10011648179
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The perceived motivations behind the introduction of the law on external audit in Vietnam
Nguyen, Phuong Thi; Kend, Michael - In: Managerial Auditing Journal 32 (2017) 1, pp. 90-108
Purpose Over the past 20 years, external auditing activities and practices in Vietnam have developed quickly. An important milestone is the first Law on External Audit No. 67/2011/QH12 which has been passed by the National Assembly of Vietnam on 29 March 2011. The purpose of this paper is to...
Persistent link: https://www.econbiz.de/10014929872