In this study, we analyzed the role of accounting information security control in influencing the internal control's effectiveness in Vietnamese enterprises, using a combination of quantitative research and qualitative research methods. The qualitative phase of this study involved reviewing...

Purpose The authors estimated the hidden overhead (capital diversion or wasteful use of capital) of Vietnam state-owned enterprises (SOEs). Design/methodology/approach The authors used a panel data set of 10,200 Vietnam SOEs observed over the period 2010-2018. The authors modeled and estimated...

Businesses have focused on using key opinion leaders (KOLs) to reach their target customers because their use of technology and social media is more and more increasing. KOLs not only interact directly with potential customers but also influence their needs through reviews or testimonials, which...

This study examines the effects of analytical and holistic reasoning perspective on innovation and business performance in state owned, FDI, and private companies in Vietnam. The study was conducted on 382 companies. Data are analyzed through the use of partial least squares (PLS). The study...

Customers with a good experience with the product and point of sale will have more repurchase intention and spread the positive information to other customers. The trend of online and offline experience before deciding to buy is increasingly popular, especially in the period of Covid 19. This...

Courts are high-stakes institutions, where the influence of the use of legal technology (legaltech) may not be confined to the individuals utilizing the tools. The existing evidence is insufficient for predicting the approval of legaltech in court proceedings. We aimed to provide empirical...

This study aims to review research on voluntary IFRS application and future research directions. This study presents a bibliometric review of 185 studies on voluntary IFRS application using Web of Science data and R software. Four research clusters are identified: (i) determinants of IFRS...