Tài liệu miễn phí Kế toán - Kiểm toán
Download Tài liệu học tập miễn phí Kế toán - Kiểm toán
Auditors’ Behavior Impact on The Quality of Auditing - Experimental Research in Hochiminh City
Auditing is valued for its ability to provide independent assurance of the credibility of accounting information, which improves resource allocation and contracting efficiency. This article identifies the auditor's behavior affecting the quality of the audit. It also measures the impact of each of the auditor's actions on the quality of the audit activity. The results of the model have eight factors that affect the quality of the audit, those are the attitude of auditors, independence, industry expertise, qualifications of auditors, experience, time audit, quality control procedures, and process of auditing. The empirical findings used to enhance the quality of the audit for audit firms.
4/3/2023 1:15:11 PM +00:00
Research on Ananlytical Procedures and Inquires in Fraud Risk Assessment Conducted by Audit Firms in Vietnam
The paper has provided fraud risk assessment procedures to asses risk of material misstament due to fraudulent financial reporting of enterprises in Vietnam. The paper has used a quantitative research method through a survey of 68 experienced auditors and SPSS software to conduct statistical description of analytical procedures and inquires affecting fraud risk assessment conducted by audit firms in Vietnam. The results of research have shown that analytical procedures and inquiries which are used popular and effective procedures in fraud risk assessment of audit firms in Viet Nam.
4/3/2023 1:15:04 PM +00:00
Applying International Experiences on Internal Audit in Vietnam
Internal auditing is an assessment activity that is established as a service to the organization. Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. However, the significant role of internal audit has not really worked in Vietnam. The article shows experiences of internal auditing in accordance with international practices and applied in Vietnam in the present context.
4/3/2023 1:14:57 PM +00:00
Factors Influencing Professional Skepticism and Audit Quality: The Case of Vietnam
This study was conducted on the basis of data collected from 513 auditors to measure the factors affecting the professional skepticism of the auditors and the quality of audit ouput. The methods of descriptive statistics, Cronbach’s Alpha, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) were used in this study. The research result show that : professional skepticism is highly influenced by traits, time and audit worloads.
4/3/2023 1:14:49 PM +00:00
Analyzing Audit Service Quality Using SERVPERF Model
. Independent audit firms can contribute to the quality improvement of financial information by providing financial statements audit service that enables interested users to access the reliable and reliable financial information. However, financial statements audit service quality in Vietnam is still a controversial matters. Therefore, This research arms to provide readers with an objective view on current financial statement audit service quality in Vietnam. The researcher collected data by using questionnaires and applied the SERVPERF model to assess financial statement audit service quality.
4/3/2023 1:14:40 PM +00:00
Teaching Big Data for Accounting and Auditing Students in Vietnam Universities
Big Data has become a tool to help accountants practice their careers with a more effective approach than the traditional tools. It has also created challenges for accountants with data asset valuation. This study also points out that accounting and auditing students should have big data knowledge and data analytic skills. Hence Big Data topics should be embedded in existing courses across accounting curricula and Vietnamese universities need to change their educational programs in order to adapt the employers’ demand.
4/3/2023 1:14:33 PM +00:00
Enhancing Auditee’s Implementation of Audit Recommendations: A Case of the State Audit of Vietnam
The implementation of the State Audit’s recommendations plays a vital role on determination of audit quality. However, it depends on many dimensions, such as: audited entities’ attitudes, nature of the feasibility of recommendations and so on. The paper carries out a study on the implementation of audit recommendations, the practice of implementing the State Audit of Vietnam’s recommendations, the causes of outstanding issues. On that basis, a number of solutions are proposed to improve the ability of the State Audit’s recommendations being adopted.
4/3/2023 1:14:26 PM +00:00
The Factors that Affect the Auditor Independence in Financial Statements Audit in Vietnam
This article identifies the factors that affect the auditor independence in financial statements audit in Vietnam at present, so there are some suggestions to improve the quality of financial statements audit. Using a questionnaire instrument, Viet Nam interested parties’ perceptions of the influence on auditor independence of a large set of 26 factors are elicited. Most factors have a significant influence on independence perceptions for all groups. The principal threat factors relate to audit fee, audit tenure and nonaudit service provision, while the principal enhancement factors relate to risks to auditor arising from poor-quality audit and disclosure of financial relations.
4/3/2023 1:14:20 PM +00:00
Factors Affecting Quality of Financial Statement Audit of FDI Enterprises in Vietnam
The paper aims to develop a framework for empirical research on factors affecting quality of financial statement audit of FDI enterprises in Vietnam. The results show that there are nine over eleven factors having positive influence on audit quality, say: Professional attitude, Experience and Industry Expertise, Auditor’s independence, Audit process and quality control, Auditor qualification, Audit time, Law system, Auditee’s characteristics, and Audit market. The findings of this study provide recommendations for auditors and audit firms to improve the quality of financial audit in Vietnam.
4/3/2023 1:14:12 PM +00:00
The Study of Effectiveness of Audit Procedures in Detecting Frauds Related to Inventory in Vietnam
Basing on the research methods of several researchers with adjustments, we investigate the effectiveness of inventory auditing procedures in detecting frauds through surveying 97 auditors working in auditing firms in Vietnam. By applying descriptive statistics and t test methodology (SPSS 20.0 software), we assess and classify auditing procedures based on their effectiveness in detecting frauds. Besides, we examine the difference in evaluating the effectiveness of auditing procedures between male and female auditors; between auditors working in Big-4 auditing firms and auditors working in non-Big-4 auditing firms; between auditors with different numbers of working years. Based on study findings, we suggest solutions related to designing auditing procedures for inventory auditing.
4/3/2023 1:14:05 PM +00:00
Student Satisfaction with Quality of Accounting and Auditing Education in Vietnam
This research is conducted to examine and evaluate determinants influencing the level of student satisfaction in the quality of auditing and accounting training at Vietnamese universities. Data were collected from 213 students of accounting and auditing field in three universities of National Economics University, University of Commerce and Academy of Finance. Exploratory factor analysis (EFA) and linear regression models were used to determine the determinants influencing student satisfaction in the quality of accounting and auditing. The results show that the strongest impact on student satisfaction was the ability to serve; then training program; infrastructure component, and the last of teaching team.
4/3/2023 1:13:58 PM +00:00
The Impact of Digital Technology on System of National Accounting
The government interfere into macroeconomic not only maintain a watching brief across a broad range of technologies and trends but also must deal with a wide array of the construction of system of national accounting (SNA) including new policy challenges and the need for new system. The article aims to primarily analyse the impact of digital technology to national accounting as a whole. Some suggestions are also illustrated in order to advise the government and regulators to exploit technology in the most benefit method.
4/3/2023 1:13:51 PM +00:00
The Factors Affecting Accounting in the Era of Technology Revolution 4.0
Accounting is the industry that takes advantage of new technologies to improve productivity and effective management. In the new era, cyber security, digital service delivery, robotics, augmented & virtual reality, and artificial intelligence have dramatically influenced accounting and financial transactions, or in other words accounting has become an integal part of this connected world. This context also changes working habit and ways of thinking of accountants, helping them understand that their manual work can be completed by automating technology, so that they can spend more time and efforts on those require the use of intelligence.
4/3/2023 1:13:39 PM +00:00
Corporate Social Responsibility Disclosures of Companies Listed on the Vietnam’s Stock Market - Perspectives of Legitimacy Theory and Stakeholder Theory
This paper aimed at applying stakeholder theory and legitimacy theory to explain the practice and disclosures of corporate social responsibility by evaluating the current state of corporate social responsibility disclosures of companies listed on the stock market of Vietnam through analyzing annual reports and sustainability reports of these enterprises during the period from 2006 to 2016. The research results showed that the level of corporate social responsibility disclosures of companies listed on the stock market of Vietnam is relatively low and there are differences between manufacturing and non-manufacturing enterprises.
4/3/2023 1:13:31 PM +00:00
Using Material Flow Cost Accounting to Optimize Manufacturing Process in Thermal Power (Case Study in Quang Ninh Thermal Power Plant)
The paper studies theories of material flow cost accounting (MFCA). The purpose of this paper is to analyse the reality in material management in Viet Nam thermal power plants (TPP). Research is based on the material flow theory, MFCA, the material balance for effective management of the production and material wastes during the manufacturing process. Costs in producing process based MFCA are included material cost, energy cost, system cost and waste management cost. By analysing the case study in Quang Ninh TPP, this paper identifies the flow of coal in TPP as a basis for determining losses for business and society.
4/3/2023 1:13:19 PM +00:00
Environmental Accounting and Reporting a Comprehensive Review of General Framework and Application to Vietnam
This work is about to provide various parties as policy makers and business managers with a conceptual framework, as a foundation, that can help them in designing and implementing accounting system(s) that can best report and disclose the environmentally-related information within the corporate-wide reporting system. Exercising environmental accounting at corporate level has confronted policy makers and company managers with challenges.
4/3/2023 1:13:09 PM +00:00
The Evolutionary Stages of Management Accounting Practices in Vietnamese Commercial Enterprises
The aim of this research is to examine the current evolutionary stages of management accounting practices (MAPs) in Vietnamese commercial enterprises with reference to the management accounting evolution model proposed by IFAC (1998). In this paper, the questionnaire survey was employed to collect information. We received 81 questionnaires which meets the reliability and the completion requirements, equivalent to 32.4% response rate. We asked the respondents the frequency of their usage on the management accounting practices which were classified into four different stages based on IFAC evolution model.
4/3/2023 1:12:59 PM +00:00
Factors Affecting the Responsibility Accounting in Livestock Food Processing Enterprises: A Case Study of Binhdinh Province
This research uses quantitative research method to analyze the factors affecting the responsibility accounting in livestock food processing enterprises (LFPE) in Binhdinh province in term of responsibility accounting respects such as managerial decentralization, division the organization into responsibility centers, income and cost allocation, estimations, reality and estimation evaluation, reporting, rewarding, etc. and to offer suitable recommendations.
4/3/2023 1:12:52 PM +00:00
The Effect of Contingency Elements on Environmental Management Accounting Implementation in Manufacturing Firms in Vietnam
This study aims to evaluate the effect of contingency elements on environmental management accounting implementation in manufacturing firms in Vietnam. The study used a questionnaire to survey 279 manufacturing firms in Vietnam and the use of structural equation modeling (SEM). Results show that the implementation of environmental management accounting is only at a moderate level (3.11 in the five-point Likert scale) and firms do not focus on the analysis of environmental information, and the implementation of internal reports on the environment is low.
4/3/2023 1:12:44 PM +00:00
Lean Accounting Modern Management Tools in Vietnamese Business
Lean Accounting is a management model that focuses on utilizing the human or organization intelligence to minimize the prodigal cost. Lean management uses the system of tools and methods such as 5S, Kaizen, JIT,... in order to reduce the costs in manufacturing. On the basis of Lean Manufacturing, Lean Management, the article does research on Lean Manufacturing, the system of tools and methods of Lean Accounting, from which some solutions are proposed to be applied in in Vietnamese enterprises.
4/3/2023 1:12:37 PM +00:00
Effects of Organization Size and Level of Manager Education on Responsibility Accounting: The Case of Vietnamese Cement Enterprises
This research aims to identify the development of responsibility accounting, from four primary elements of initial responsibility accounting (Hansen & Mowen (2005) developed into seven elements (Gharayba, Fatena, Debi, Ma’Moon, &Nasar, 2011) and developed into 43 scales matching seven elements (Hanini, 2013) and some new items in this paper. In this paper, SPSS (Statistical Product and Service Solutions) 22 was used to collect and analysis data by distributing 103 questionnaires on managers and head of departments from Vietnamese cement manufacturers.
4/3/2023 1:12:27 PM +00:00
Management Accounting Information Systems in the Context of The Fourth Industrial Revolution
The purpose of this acticle is to evaluate influences of The Fourth Industrial Revolution on Management Accounting Information System. First, the paper provides overview of The Fourth Industrial Revolution. Then, the paper discusses concepts and components of management accounting information system. Based on how the fourth revolution took place, the article will assess their impact on the management accounting information system from the perspective of components of the system. The understanding about that will help the business in Vietnam give policies and strategies to catch up with the 4th industrial revolution happening in the world.
4/3/2023 1:12:21 PM +00:00
Application of Diffusion Theory of Innovation and the Model of Technology Acceptance in Analyzing Factors Affecting to the Use of Balanced Scorecard in Vietnamese Hospitality Firms
Applying Roger's Theory of Diffusion Innovation (1962) and Davis's Model of Technology Acceptance (1986), this study examines the factors that influence the decision-making of the enterprises in application of balanced scorecard in Vietnamese hospitality firms. An analysis of the 315 hotel managers indicates that managers' perceptions of usefulness and ability to acquire new knowledge significantly influence the decision to use the balanced scorecard in Vietnamese hospitality firms. The paper contribute lessons to literature and some valuable experiences of the BSC application to reality for not only firms in Vietnam but also ones in international jurisdictions.
4/3/2023 1:12:14 PM +00:00
Evaluation of Knowledge and Skills of ULSA Accounting Graduates in the Globalization Period
The results showed that, basically, the knowledge and skills of the accounting students of the ULSA are at the level of applicability. However, they need to acquire additional knowledge to catch up with international standards such as preparing and presenting international financial statements, professional ethics, social responsibilities. Additional skills need to be acquired by students to adapt with globalization are respecting others’ cultures, adaptability in multicultural environment, independent and professional working style.
4/3/2023 1:12:07 PM +00:00
Realising Organizational Benefits from Enterprise Resource Planning: Which Stage is Important?
This paper tries to investigate the important stage in ERP cycle to realise the benefits to help the organization achieving the expected benefits from ERP. In this paper, the descriptive statistics of quantitative methodology are used to analyse data from a survey of 58 CFOs and chief accountants in the companies which have implemented the ERP for more than one year. The expected contribution of this paper to the current literature of the benefits of ERP systemsis finding out which stage is important to realise organizational benefits from ERP.
4/3/2023 1:11:55 PM +00:00
Using Management Accounting Information to Enhance Competitive Advantage for Enterprises in Vietnam
Results of data analysis from 279 enterprises in Vietnam shows that the use of management accounting information with the broad scope, timeliness, aggregation, and integration has a positive effect to the competitive advantage of the businesses in Vietnam. Since then, we have proposed several recommendations to enhance competitive advantage for Vietnamese enterprises in the next time.
4/3/2023 1:11:48 PM +00:00
Applying Activity Based Costing Method to Determine Environmental Costs in Brick Manufacturing Enterprises
Research results provide useful information to make decisions for product pricing, investment assessment, product design and technological lines change. Besides, to use ABC method, author give some suggestions for brick manufacturing enterprises such as: training staff about ABC method, improving the closed connection between accounting department and environmental management department.
4/3/2023 1:11:37 PM +00:00
Impact of Ownership Structures and Auditing Teams’ Existence on Level of Information Disclosure: Evidence from Vietnam
The study intends to make practical contributions to the literature on information disclosure and corporate governance in the context of integration in Vietnam through investigating annual reports. Firstly, this paper indicated that, independent variable of audit committee is positively associated with level of voluntary information practices. Secondly, the fact that there are no ownership structures that influence levels of voluntary disclosure are surprisingly, especially for the case of foreign and institutional ownership, since these factors have been seen as important elements in the corporations’ characteristics to encourage the transparency of voluntary disclosure to the public.
4/3/2023 1:11:29 PM +00:00
Determinants on Capital Expenditure of Non-Financial Listed Companies on Hanoi Stock Exchange
This paper attempts to find empirical evidences of the factors affecting capital expenditure of non-financial listed companies on the Hanoi Stock Exchange. The paper uses data from 190 non-financial listed companies on the Hanoi Stock Exchange from 2010 to 2017. By using General Method of Moments (GMM), the results of the study showed that the free cash flow and company size have positively effect on capital expenditure while interest expense and depreciation expense have negatively effect on capital expenditure of non-financial companies listed on the Hanoi Stock Exchange.
4/3/2023 1:11:19 PM +00:00
The Impact of Intellectual Capital on Financial Performance: Empirical Evidence of Listed Firms on Hochiminh Stock Exchange
This study investigate the relationship between intellectual capital and financial performance of 179 listed firm on Hochiminh Stock Exchange. The study uses value added intellectual capital method (VAIC) to measure the intellectual capital and Return on asset (ROA) to measure financial performance. The result shows the positive correlation between these two ratios.
4/3/2023 1:11:09 PM +00:00