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Intertwined institutionalization : pressures on Vietnam’s accounting profession during transition to IFRS
Nguyen, Lan Anh; Vesty, Gillian; Kend, Michael; Nguyen, Quan - In: Pacific Accounting Review 32 (2020) 4, pp. 475-493
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...
Persistent link: https://www.econbiz.de/10012279508
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The challenges facing Vietnamese accountants and auditors with the adoption of emerging technologies
Thuy Thu Nguyen; Lan Anh Nguyen; Kend, Michael; Van Anh … - In: Handbook of Big Data and Analytics in Accounting and …, (pp. 41-63). 2023
Persistent link: https://www.econbiz.de/10013555510
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The emergence of audit data analytics in existing audit spaces : findings from three technologically advanced audit and assurance service markets
Kend, Michael; Lan Anh Nguyen - In: Qualitative research in accounting & management 19 (2022) 5, pp. 540-563
Persistent link: https://www.econbiz.de/10013454843
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Translating audit materiality in disclosure : competing logics and different outcomes in Australia and New Zealand
Kend, Michael; Lan Anh Nguyen - In: Critical perspectives on accounting : an international … 95 (2023), pp. 1-17
Persistent link: https://www.econbiz.de/10014435043
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Key audit risks and audit procedures during the initial year of the COVID-19 pandemic : an analysis of audit reports 2019-2020
Kend, Michael; Lan Anh Nguyen - In: Managerial auditing journal 37 (2022) 7, pp. 798-818
Persistent link: https://www.econbiz.de/10013407307
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Audit quality and independence concerns after major audit reforms within a developing country : stakeholder perceptions from Vietnam
Lan Anh Nguyen; Kend, Michael; Luong, Hoa - In: Managerial auditing journal 38 (2023) 3, pp. 314-335
Persistent link: https://www.econbiz.de/10014228859
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Big Data Analytics and Other Emerging Technologies : The Impact on the Australian Audit and Assurance Profession
Kend, Michael; Nguyen, Lan Anh - In: Australian Accounting Review 30 (2020) 4, pp. 269-282
Persistent link: https://www.econbiz.de/10012281134
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Investigating recent audit reform in the Australian context : An analysis of the KAM disclosures in audit reports 2017–2018
Kend, Michael; Nguyen, Lan Anh - In: International Journal of Auditing 24 (2020) 3, pp. 412-430
Persistent link: https://www.econbiz.de/10012409097
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The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices : stakeholders’ perspectives
Nguyen, Lan Anh; Kend, Michael - In: Managerial Auditing Journal 36 (2021) 3, pp. 437-462
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...
Persistent link: https://www.econbiz.de/10012641453
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The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam
Lan Anh Nguyen; Dellaportas, Steven; Vesty, Gillian Maree; … - In: Accounting, auditing & accountability journal 35 (2022) 2, pp. 325-354
Persistent link: https://www.econbiz.de/10013410922