This study investigated four factors affecting internal audit effectiveness in Vietnam, namely, independence of internal audit, the competence of internal auditors, management support for internal audit, and quality of internal audit work. Quantitative and qualitative evaluations were conducted, including a logistics regression model and other analyses, using SPSS software. Through semi-structured in-depth interviews and an online survey, 144 responses were obtained from internal Vietnamese auditors of nonfinancial companies listed on the Vietnamese stock market in 2021. After processing the data, the results revealed two factors (independence of internal auditor and management support for internal audit) with a positive influence on internal audit effectiveness, whereas the competence of internal auditors and quality of internal audit work did not affect internal audit effectiveness.

The study investigates the key factors affecting the professional skepticism of independent auditors in Vietnam. The factors that are studied in this research include knowledge and experience, workload, time pressure, and incentives that affect professional skepticism of independent auditors. The authors have utilized quantitative and qualitative analyses in combination with a logistic regression model and other available analytical tools for conducting the research in SPSS software. All the statistics processed in the paper were based on 90 independent Vietnamese auditors in 2021. The results reveal that factors including knowledge, experience, and incentives positively affect professional skepticism, while workload and time pressure negatively impact professional skepticism. The findings suggest Vietnamese lawmakers and auditing firms should regulate annual training courses for auditors to enhance their professional ability and reasonably encourage the auditor’s motivation, while it is necessary to minimize workload and time pressure for auditors in order to maintain and improve the audit quality. This implication could be applied for Vietnamese auditing firms and international auditing firms.

The study focuses on the factors affecting the application of Balanced Scorecard (BSC) in Vietnamese listed companies, through which they can improve the ability to apply BSC in their businesses. The factors included in the study consist of organizational size, organizational culture, manager’s awareness, accountant’s capability, cost of using BSC, and benefits of using BSC. In addition, the study examines the impact of BSC application on the operational efficiency of listed companies in Vietnam. The authors used the mixed research method combined with Structural Equation Modelling (SEM) to conduct the research. Data were collected from June 2021 to December 2021 from 274 listed companies in the Vietnamese stock market. The research results show that all factors positively influence the application of BSC. Also, the study shows that the higher the level of BSC application, the higher the operational efficiency of enterprises. The authors give some management implications to support enterprises in implementing BSC effectively.

This study aims to identify and examine the three components of the fraud triangle theory that affect the likelihood of material misstatements in financial statements. With a sample of 150 listed companies from two stock exchanges in Vietnam, Ho Chi Minh City (HOSE) and Hanoi Stock Exchange (HNX) in 2019, this study uses multinomial logistic regression analysis to examine the relationship among factors. This study shows the impact of using the elements of the fraud triangle theory in forecasting the likelihood of material misstatement (Cressey, 1953; Romney et al., 1980). The results indicate that the following factors affect the possibility of material misstatements in financial statements of companies: debt ratio, return on assets, independence of the board members, selection of an audit firm, auditor change in comparison with the previous year, and historical financial statements with material misstatements. These findings of the study can be utilized to develop strategies to help identify companies that are likely to have material misstatements in their financial statements.

This study was conducted to identify and measure the factors affecting the applicability of environmental management accounting (EMA) in Vietnamese manufacturing enterprises. It was based on institution theory, contingency theory, stakeholder theory, and theory of planned behavior. The method used in this research is a mixed research method. The qualitative method was used by consulting 14 experts through a survey to check whether the factors and models established are appropriate in the current context in Vietnam. Then, the quantitative method was used to test the hypotheses developed from the qualitative research results. Data was collected from 238 manufacturing enterprises in Vietnam from July 2022 to November 2022. The results find seven factors affecting the application of EMA in Vietnamese manufacturing enterprises. There are recommendations to help enterprises improve their ability to apply EMA. This study contributes to enriching the previous literature in two ways. First, it extends the strand of research on EMA application in developing countries, such as Vietnam (Alkisher, 2013; Wachira, 2014), highlighting the role of EMA implementation in these countries. Second, it extends the research about the factors affecting the application of EMA in enterprises, especially in manufacturing enterprises (Jalaludin et al., 2011; Nguyen, 2019).

This study aims to investigate the impact of auditors’ emotional intelligence (EI) and leadership styles in the audit team on audit quality (AQ) and explore the mediating role of team trust (TT) in this relationship. The data for this study were collected through a questionnaire with 246 responses from auditors working for independent audit firms in Vietnam. From the obtained data, we conduct processing and quantitative analysis through a Statistical Package for the Social Sciences (SPSS) v. 26 and Analysis of Moment Structures (AMOS) v. 24 software. The results of the research indicate that EI not only has a direct positive effect on AQ but also indirectly influences AQ through the mediating role of TT. Moreover, among the three leadership styles, only two, namely transformational leadership (TF) and transactional leadership (TL) have a positive impact on AQ whereas laissez-faire leadership (LL) has a negative on AQ. Additionally, TT just plays a mediating role in the relationship between TF and AQ. These results not only reinforce previous findings on the importance of EI, and leadership style to AQ (Zhao et al., 2022; Mohassel et al., 2023) but also emphasize the role of trust in the audit team in improving AQ. The findings of this research provide a foundation for audit firms to formulate appropriate policies aimed at enhancing AQ, contributing to the development of the auditing sector in Vietnam.