Pham, Quoc Thuan; Truong, Thi Hanh Dung; Ho, Xuan Thuy; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-23
show that all three factors independent audit, internal control effectiveness, and financial inspection frequency had … positive impacts on the financial reporting quality; internal control effectiveness has a mediating role in the relationship … the chain from independent audit, financial inspection frequency, internal control effectiveness, and financial reporting …