This study examines the association between corporate attributes and human resource accounting disclosures of non-financial companies listed on the Vietnam Stock Exchange. Data were obtained from the annual reports of 80 selected companies for the period 2016–2018. Content analysis was also applied to analyze the extent of human resource disclosures. To determine the level of voluntary disclosures of Vietnamese listed companies, the human resource disclosure index consisting of 32 items was developed. For hypothesis testing, we used panel regression, employing techniques like the pooled-ordinary least squares, fixed effects model, and random effects model to analyze the data. The findings reveal a significant positive relationship among firm size, foreign ownership, and human resource accounting disclosures. However, other variables, including listing age, leverage, and profitability, exhibit no relationship with human resource accounting disclosures. In addition, based on the content analysis results, it can be concluded that human resource accounting disclosures by Vietnamese listed companies are quite low, and there is room for improvement. The study contributes to the limited research on this field in Vietnam. Moreover, the disclosure index constructed in this study may be utilized by local companies as a benchmark to enhance their human resource disclosures in the future.

This study examines the determinants of internal audit effectiveness and its mediating role in fraud prevention within Vietnamese listed firms. A quantitative approach was adopted, with data collected from 228 internal auditors, chief accountants, CFOs, and audit committee members through structured questionnaires. Using Structural Equation Modeling, the results reveal that auditor competence, independence, information technology adoption, and collaboration between internal and external auditors significantly enhance internal audit effectiveness. In turn, internal audit effectiveness contributes to fraud prevention by strengthening internal controls, promoting transparency, and enabling early risk detection. Managerial support, however, demonstrated neither a direct nor an indirect effect on internal audit effectiveness or fraud prevention. These findings underscore the strategic role of internal audit in corporate governance and emphasize the need for capacity building within audit departments. The study offers practical insights for organizations and policymakers in emerging economies aiming to build robust anti-fraud frameworks and improve internal oversight mechanisms through more effective internal auditing practices.

Introduction: This study investigated the relationships among environmental auditing (EA), environmental management practices (EMP), and environmental performance (EP), with a particular emphasis on the mediating role of top management support (TMS). It addressed the limited understanding of how governance tools and operational practices translate into measurable sustainability outcomes, especially in emerging market contexts. Methods: Data were collected via survey and analyzed using PLS-SEM to test direct and mediating effects. Results: The analysis confirmed that both EA and EMP positively influenced EP. However, their direct effects were relatively modest, and their impact was significantly enhanced through TMS. The findings demonstrated that TMS strengthened the effectiveness of environmental initiatives, enabling the transformation of compliance-oriented activities into strategic performance improvements. Conclusions: The study contributed to sustainability governance literature by integrating governance mechanisms, operational practices, and leadership commitment into a unified framework. From a practical standpoint, the results underscored the importance of visible executive engagement for organizations seeking to achieve both environmental accountability and competitive advantage.