The International Financial Reporting Standards (IFRS) is attracting significant scholarly attention especially in markets where decision making on its adoption is approaching. Vietnam is one such market. This paper presents research based perceptions from Vietnamese accounting practitioners and...

The paper examines the perceptions of Vietnamese accounting practitioners and academics regarding the optimal approach and timeline of IFRS adoption in Vietnam. Perceptions were obtained and analysed from 3,000 questionnaires sent to Vietnamese auditors, accountants, and accounting academics...

The current paper reports on an exploratory study of the perceptions of three different sub-groups of accountants (i.e. public auditors, corporate accountants and accounting academics) about issues relevant to adopting and implementing International Financial Reporting Standards (IFRS) in...

The perception of Vietnamese accountants regarding the advantages, disadvantages, potential costs and challenges of IFRS adoption in Vietnam will play a major role in its adaptation. Recently, the Ministry of Finance of Vietnam (MoF) announced its intention to revise the existing Vietnamese...

In 2018 Huawei and other Chinese telecommunication companies were again prohibited from tendering in key telecommunications contracts in a range of western nations due to alleged "national security" threats. Huawei, the privately owned company established in 1987 by Ren Zhengfei, is considered...

Faulkner (2001) and Prideaux et al. (2003) note there are an increasing number of disasters, crises and shocks which affect the tourism industry, ranging from natural to human influenced disasters. Despite the potential influence of disasters, crises and shocks on the tourism industry, Faulkner...