Vietnam, which experienced two waves of attacks. Previous studies have examined mainly the impact of various factors under … into a stable way of business thinking. The two waves of coronavirus pandemic in Vietnam that affected their business … an emerging nation, Vietnam, can bring out lessons of business survival and ways policymakers can assist companies in …

.Originality/value: We are the first to provide evidence on the relationship between audit partner tenure on earnings management in Vietnam …

The study investigates the key factors affecting the professional skepticism of independent auditors in Vietnam. The …

This study examines the association between corporate attributes and human resource accounting disclosures of non …-financial companies listed on the Vietnam Stock Exchange. Data were obtained from the annual reports of 80 selected companies for the … relationship among firm size, foreign ownership, and human resource accounting disclosures. However, other variables, including …

knowledge about the profession and students' perception of the auditing profession in Vietnam. The data is collected using … quantitative techniques based on a questionnaire survey of a total of 221 undergraduate students in Vietnam. Then the data is …

influential forces and utilise them to support the accounting transformation process in Vietnam. Originality/value – This is the … received responses from 3,000 mailing questionnaires to Vietnamese auditors, accountants and academics across Vietnam in 2012 …, mimetic isomorphisms and legitimacy motives on the consideration of IFRS adoption in Vietnam.Research limitation – The sample …

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

There is a significant body of literature on management accounting systems and their roles in organizations, based on a … characterizing their economical and accounting environment. The issue of accounting change is a fruitful field of research for … management accounting (Atkinson et al., 1997), yet little is known regarding the practice of management accounting (change) in …

(IAF hereafter) — provide guidance to accounting managers making decisions involving uncertainty. We examine the joint … effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals …

This paper examines the association between conservatism and the value relevance of accounting information over the … 1975 through 2004 period. We measure conservatism using approaches developed in Penman and Zhang, The Accounting Review 77 …:237–264, (2002) and Beaver and Ryan, Journal of Accounting Research 38:127–148, (2000) and value relevance using (1) adjusted R2 from …