Zobrazeno 1 - 5
of 5
pro vyhledávání: '"Quoc Thuan Pham"'
Publikováno v:
Cogent Social Sciences, Vol 9, Iss 1 (2023)
This article aims at evaluating the impact of debt diversification on the performance of SMEs in Vietnam. The COVID-19 pandemic has severely affected the operation results of SMEs which are looking for solutions to be able to maintain sustainable pro
Externí odkaz:
https://doaj.org/article/369389baf490494591789d0497bef805
Autor:
Quoc Thuan Pham, Thi Giang Tan Tran, Thi Thao Hien Bui, Thi Phuong Loan Nguyen, Anh Thanh Bui
Publikováno v:
Cogent Social Sciences, Vol 9, Iss 1 (2023)
Based mainly on agency theory, this research examines the impacts of tax enforcement and independent audit on the internal control effectiveness and financial reporting quality in Vietnam enterprises. The data analysis is applied to PLS-SEM. The surv
Externí odkaz:
https://doaj.org/article/9b32a0de698a47c2a02391e386418829
Publikováno v:
Cogent Business & Management, Vol 9, Iss 1 (2022)
Based primarily on agency theory, this study aims to examine the role of internal and external supervisory mechanisms in improving financial reporting quality by public non-business units in Vietnam. Quantitative research with a survey method was car
Externí odkaz:
https://doaj.org/article/1aef8c472f6844dda480099992e07549
Publikováno v:
Cogent Business & Management, Vol 9, Iss 1 (2022)
The research aims to determine the factors that explain auditor’s decision to leave the audit profession. We employ a mixed approach of both qualitative and quantitative methods. A qualitative study is firstly performed using focus groups with the
Externí odkaz:
https://doaj.org/article/de9c00527a9d4cf3951a0d6cdc9155c9
Publikováno v:
Journal of Sustainable Finance & Investment. 13:330-352
This study aimed to evaluate the financial reporting quality (FRQ) of Vietnamese enterprises in the pandemic era. It also examines the effect of the Big 4 audit firms in addition to non-Big 4 audit...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3f4d17e0297b0a5238bef1ea0feb5df5
https://doi.org/10.1080/20430795.2021.1905411
https://doi.org/10.1080/20430795.2021.1905411