Table of Contents

Download PDF 

Message from Editor

Download PDF 

Research on Digital Conversion in Management Accounting of Small and Micro-Small Enterprises in Hanoi

by Minhhuong To
Download PDF 

One Decade Accounting Information System Professionals in a View of Blockchain Technology Development: A Bibliometric Analysis

by Egi Rahmansyah, Fitri Amalia
Download PDF 

The Relationship Between Pay Ratio and Firm Value/Performance

by Yuichiro Hosoya, Ryosuke Nakamura
Download PDF 

Factors Affecting the Application of Management Accounting in State Universities Implementing Financial Autonomy Mechanism in Vietnam

by Diem Le Quoc, Thien Hoang Cao
Download PDF

Financial Analysts and Corporate Carbon Disclosure: Evidence From Asia Pacific Countries

by Thi Truc Loan Le
Download PDF 

The Non-linear Relationship Between Corporate Social Responsibility Practices and Financial Performance in Vietnam

by Thi Cam Thanh Tran, Thi My Tu Le, Xuan Quynh Le
Download PDF 

What Factors Motivate Preparers’ Attitude Towards Adopting IFRS? Does Cost Matter to Preparers?

by Miho Nakamura, Kyoko Nagata, Chikako Ozu
Download PDF 

The Impact of Proactivity, Impulsivity, Authoritarianism, and Narcissism on Budgetary Slack: Based on Stewardships Theory

by Lisia Apriani, Mahfud Sholihin, Dian Kartika Rahajeng
Download PDF 

Impact of Tax Credit Reforms on R&D Investments: A GMM Analysis of Japanese Firms

by Juhyung Kang
Download PDF 

Examining the Influence of Role Stressors on Reduced Audit Quality Practices, the Mediating Effect of Burnout

by Giang Nguyen Van Truong, Anh Tran Thi Kim
Download PDF 

Do Sustainability Performing Firms Avoid Tax More?

by Agung Septia Wibowo, Eko Suwardi
Download PDF 

Shareholder Litigation and Carbon Emissions

by Sirimon Treepongkaruna, Kriengkrai Boonlert-u-thai, Steen Thomsen, Pornsit Jiraporn
Download PDF 

Factors Affecting the Entrepreneurial Behavior of Students in Hanoi City: The Role of Entrepreneurial Intention and Innovation Capacity

by Thi Ngoc Lan Do, Anh Linh Nguyen, Binh Minh An Nguyen
Download PDF 

Working Capital and Financial Performance – A Comparison of the COVID-19 Pandemic With the 2008 Economic Meltdown in the Context of the Vietnamese Capital Market 

by Van Anh Ho Thi, Ngoc Nghiem Hoang Thi
Download PDF 

A Systematic Review of Factors Influencing Audit Quality in Public Sector Organizations 

by Iis Istianah, Rusdi Akbar
Download PDF 

Mitigating Precrastination: The Role of Cohesion in Balancing Role Conflict and Proactive Personality Among Accountant Educators 

by Angelia Pribadi, Sumiyana Sumiyana, Choirunnisa Arifa, Suyanto Suyanto
Download PDF 

Carbon Emission, Climate Change Awareness, and Firm Value: Empirical Evidence From Europe 

by Aisa Tri Agustini, Jogiyanto Hartono Mustakini
Download PDF 

ESG Score Impact on Financial Performance 

by Yanuar Nanok Soenarno, Danela Yustisa
Download PDF 

Knowledge Mapping of Environmental Cost Management Accounting Research: A Systematic Meta Review 

by Giang Bui, Tam Nguyen
Download PDF 

The Effect of Voluntary Sustainable Development Report (SDR) Disclosure on Audit Complexity: Evidence Thailand Listed Firms 

by Yue Chiao George Lin, Patyot Dechsiri
Download PDF 

Can Cognitive Distortions Mitigate the Detrimental Effects of Technostress? A Case Study of Accountant Educators in Indonesia

by Bramantika Oktavianti, Sumiyana Sumiyana, Didi Achjari, Sony Warsono
Download PDF 

Decoding Corporate Disclosure: Evaluating Information Richness Versus Redundancy 

by Xutong Chen, Ling Liu
Download PDF 

Determining Factors to Implementing IFRS for SMEs: a Study in International Accounting Standards Board Countries 

by Zaenal Fanani, Angesthy Puji Rahayu, Angga Erlando
Download PDF 

Raising Awareness of Paying Union Due Fees and Union Funds by Employers and Employees 

by Kim Anh Vu Thi, Chau Hoang Thi Minh, Ngoc Bui Thi
Download PDF 

Accrual-Based Earnings Management in the Pre- and Post-Accounting Regulation Adoption Periods in Vietnamese Stock Market: The Moderating Role of Firm Size 

by Pham Duc Hieu, Hoang Ha Anh 
Download PDF 

Factors Influencing the Intention to Pursue the Association of Chartered Certified Accountants (ACCA) Qualification in Vietnam

by Uyen Tran, Ngoc Tran
Download PDF 

The Relationship between Corporate Governance and Sustainability of Enterprises in Listed Companies on the Vietnamese Stock Market

by Nguyen Tan Dat, Co Van Chien
Download PDF 

Impact of Managers' Awareness on ESG Information Disclosure in Vietnamese Enterprises: The Role of ESG Implementation and Legal Framework

by Thi Thu Hang Nguyen, Vu Quynh Chi Nguyen
Download PDF 

Corporate Social Responsibility Disclosure, Environment Protection Quality and Financial Performance: A Case of Listed Firms in Vietnam

by Le Tra My, Nguyen Phuong Thao
Download PDF 

Determinants Affecting Effective Tax Rates of Listed Companies in Vietnam

by u Thu Mai Anh, Le Thi Van Dung
Download PDF 

The Mediating Role of ESG Practices in the Relationship between Board Characteristics and Firm Performance: An Empirical Study at Vietnamese Listed Enterprises

by Thi Minh Oanh Truong, Vu Lan Tuong Dang, Ha Le Hoang, Hoang Nga Luong, Thi Phuong Mai Nguyen
Download PDF 

Impact of Board of Directors Characteristics and Ownership Structure on the Performance of Commercial Banks on the Vietnamese Stock Exchange: An Empirical Study

by Anh Ngo, Anh Vu, Chi Luong, Bich Bui
Download PDF 

Determinants of Financial Derivatives Use of Listed Non-Financial Firms: Evidence from Vietnam

by Kim Huong Trang, Hoang Thi Bich Ngoc
Download PDF 

ESG Performance, Audit Quality and Financial Efficiency: Empirical Evidence from Vietnam

by Nguyen Quang Huy, Nguyen Ha Phuong
Download PDF 

Herding in the Digital Era: Social Media’s Impact on Personal Investor Decisions Using the 4A Framework

by Thi Thu Hang Nguyen, Phuong Thuy Pham*, Tuan Anh Pham, Truc Vy Ly, Thi Loan Nguyen, Thi Hong Yen Pham
Download PDF