Purpose: The study explores accountants' views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we examine accountants' responses to management pressure, manipulation opportunities and perceptions of how they...

Purpose: This research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam. Design/methodology/approach: The study relies on survey data collected from 283 practising accountants in Vietnam. Organisational culture was...