This study seeks to answer the question of what factors affect lean accounting implementation and its impact on performance in Vietnamese enterprises. The aim is examine how organizational, management cultural influence adoption Vietnam assess role improving operational efficiency. Using a quantitative approach, collected data 332 respondents from 126 enterprises across variety industries, mostly manufacturing (69%) through structured survey. Statistical techniques, including hypothesis...

This study addresses the question of how auditors contribute to valuation process during corporate restructuring in Vietnam, by exploring their roles and challenges emerging market contexts. The was conducted investigate significant responsibilities auditors, difficulties they face, auditors' contributions affect outcome firms, with aim highlighting importance ensuring transparency, compliance, fairness. Qualitative research methodology used, including semistructured interviews 15 senior...

This study provides an international perspective on auditing practices by comparing and contrasting the qualitative aspects of across different countries regulatory environments. It examines how cultural, legal, institutional factors shape auditors' roles, responsibilities, perceptions audit quality. The research explores influence these professional ethics, independence, accountability. By analyzing similarities differences in practices, sheds light variations frameworks cultural contexts...

Growth not compatible with the financial capacity of business, uncontrolled growth, imbalance resources, dependence on external funding, and risks may occur. That is current situation some securities companies, in context a volatile world economic context. Meanwhile, theoretical empirical research this special type enterprise relationship between sustainable development still limited, especially countries marginal stock markets, which are making emerging transformation efforts. The goal...

This study investigates the impact of perceived value on customer satisfaction financial statement audit services independent auditing firms in Hanoi.The used quantitative research design, interpretation, and use a survey questionnaire with Likert-type scale to measure (including quality value, based price, human emotional social value) satisfaction. The was distributed random sample 302 respondents, including CFOs; Accounting Managers; Business Owners; Audit Committee Members; Internal...

This study investigates the factors affecting applicability of lean accounting in Vietnam's pulp and paper manufacturing enterprises. The data were surveyed from 298 experts at 145 enterprises Vietnam. Using structural equation model (PLS-SEM), tested 7 hypotheses. findings suggest that employee knowledge skills, senior management support, availability software positively impact accounting, whereas current system complexity process negatively it. Surprisingly, competitive pressure customer...

The stock market is a medium and long-term capital channel for the economy. only operates effectively when participants operate effectively. As core subject, activities of securities companies have great influence on stable sustainable development market, as well existence themselves. Up to now, research theoretical empirical frameworks clarify relationship between satisfaction engagement with performance in still limited, especially goal upgrading from frontier emerging like Vietnam. This...

This research addresses how corporate governance mechanisms influence tax avoidance in Vietnamese firms and the role of independent auditors detecting or mitigating avoidance. The purpose is to explore relationship between structures (e.g., boards, audit committees) behavior, as well assess interact with these ensure compliance. A qualitative case study approach was used analyze six companies from different sectors models (2 state-owned enterprises; 2 family-owned private companies; publicly...

Introduction: This study was conducted to examine how emotional intelligence can affect audit quality through its impact on job stress. Objectives: The aim of the is determine whether higher levels reduce stress and improve quality, taking into account pressures that auditors face in Vietnam, such as tight deadlines complex regulatory requirements. Methods: Using quantitative research methods, using a structured survey collect data from 327 auditors, team leaders, department heads directors...

This research addresses the gap in understanding adoption of green accounting among small and medium enterprises (SMEs) Vietnam, particularly context developing economies where such practices are underexplored. The purpose was to investigate awareness, motivations, barriers, current SMEs regarding accounting, aiming understand how these businesses can better integrate environmental costs into their financial operations. A qualitative approach used, involving semi-structured interviews with 6...

This study aims to examine the influence of a number key factors on quality accounting training at universities in Hanoi, context digital technology revolution. By method exploratory factor analysis and multivariate regression with 438 observations from final year students accounting, auditing 6 economic sector. The results show that 5 have impact descending order as follows: Role lecturers; Community connection; Renovation programs teaching methods; Application information facilities....