Dr. Hieu Pham is an Associate Professor and Head of the Institute of Accounting & Auditing at Thuongmai University in Hanoi, Vietnam. His research interests include corporate social responsibility, corporate governance, earnings management, audit quality, firm performance, and internal control. He has authored and co-authored several papers in reputable international and domestic journals, including Cogent Business & Management, Cogent Economics & Finance, International Journal of Asian Business and Information Management, Investment Management and Financial Innovations, and Journal of Trade Science.