The working environment of professional auditors can make a threat to independence. There are many studies in the world on this issue but the results are not the same due to differences in each country. By using the qualitative methodology in combination with quantitative data analysis through...

In Vietnam, auditor independence is guided by the Code of Professional Ethics for Accounting and Auditing issued in accordance with Circular No. 70/2015/TT-BTC of the Ministry of Finance. Independence is the first and most important principle for the professional ethics of auditors. Independence...

Government quality, economic growth and income inequality are topics that are of interest to many researchers, especially in Vietnam-a country with high economic growth and income inequality, and the quality of government is not fully transparent. Moreover, these three topics are only...

This article investigates the concepts and issues of social enterprise, social entrepreneurship, their sustainability and strategic dimension. Regarding the current two contradictory forms of entrepreneurship (commercial and social entrepreneurship) in terms of their nature, motivation, purpose...

This paper discusses sustainable development issues in the higher education sector from the value chain perspective. An adapted value chain is proposed for developing countries that would reflect the specific context of the higher education sector of Poland and Vietnam. Secondary data were...

This paper proposes a new approach to analyse the dynamic relationships between Fiscal decentralization and Income inequality of 63 provinces/cities of Vietnam in the period from 2000 to 2018, with the the Panel smooth transition regression (PSTR) model for estimating the threshold impact of...