The study shows the effectiveness of applying digital twins in urban management worldwide and the possibility of using digital twins in urban management in Vietnam by analyzing readiness levels in terms of finance, personnel, and technology. Research on the application of digital twins to manage...

Brand is considered a valuable asset that a business wants to create and maintain growth throughout its business cycle. This paper examines the impact of corporate brand equity on employees’ opportunistic behavior. The paper uses quantitative research methods, through linear SEM (Structural...

This paper adapts the basic audit fee determination model of Simunic (1980) to examine whether there is a positive relationship between the level of earnings management (as evidenced by the magnitude of discretionary accruals) in the current year and the level of audit fees paid by firms in New...