Similar Search Results

The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam

Nguyen, Lan Anh; Dellaportas, Steven; Vesty, Gillian Maree - In: Accounting, auditing & accountability journal 35 (2022) 2, pp. 325-354

Persistent link: https://www.econbiz.de/10013410922

The likelihood of widespread accounting manipulation within an emerging economy

Nguyen, Lan Anh; O'Connell, Brendan; Kend, Michael; Thi … - In: Journal of Accounting in Emerging Economies 11 (2021) 2, pp. 312-339

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...

Persistent link: https://www.econbiz.de/10012540525

The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam

Nguyen, Lan Anh; Dellaportas, Steven; Vesty, Gillian Maree - In: Accounting, Auditing & Accountability Journal 35 (2021) 2, pp. 325-354

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...

Persistent link: https://www.econbiz.de/10012637488

The determinants of citizens' satisfaction of e-government : an empirical study in Vietnam

Nguyen Thuy Thu; Phan Duc Manh; Le Anh Ha; Nguyen Lan - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 8, pp. 519-531

Persistent link: https://www.econbiz.de/10012670727

Investigating recent audit reform in the Australian context : An analysis of the KAM disclosures in audit reports 2017–2018

Kend, Michael; Nguyen, Lan Anh - In: International Journal of Auditing 24 (2020) 3, pp. 412-430

Persistent link: https://www.econbiz.de/10012409097

Translating audit materiality in disclosure : competing logics and different outcomes in Australia and New Zealand

Kend, Michael; Nguyen, Lan Anh - In: Critical perspectives on accounting : an international … 95 (2023), pp. 1-17

Persistent link: https://www.econbiz.de/10014435043

Key audit risks and audit procedures during the initial year of the COVID-19 pandemic : an analysis of audit reports 2019-2020

Kend, Michael; Nguyen, Lan Anh - In: Managerial auditing journal 37 (2022) 7, pp. 798-818

Persistent link: https://www.econbiz.de/10013407307

The emergence of audit data analytics in existing audit spaces : findings from three technologically advanced audit and assurance service markets

Kend, Michael; Nguyen, Lan Anh - In: Qualitative research in accounting & management 19 (2022) 5, pp. 540-563

Persistent link: https://www.econbiz.de/10013454843

Audit quality and independence concerns after major audit reforms within a developing country : stakeholder perceptions from Vietnam

Nguyen, Lan Anh; Kend, Michael; Luong, Hoa - In: Managerial auditing journal 38 (2023) 3, pp. 314-335

Persistent link: https://www.econbiz.de/10014228859

The impact of place attractiveness and social supports on internal return migration

Nguyen Thuy Thu - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 5, pp. 305-314

Persistent link: https://www.econbiz.de/10012667698