Purpose This study conducts an empirical examination of auditors’ interpretation of selected key uncertainty expressions, namely virtually certain, probable and unlikely, included in accounting standards. Design/methodology/approach This paper adopts a survey research method to examine the...

Purpose: The purpose of this paper is to examine the perceptions of independent directors in Vietnam about their roles and challenges when sitting on the boards of listed companies. Design/methodology/approach: The study uses mailed questionnaires to collect data. The authors sent surveys to...