Citations (33)
Keep up to date with the latest research on this topic with citation updates for this article.
Read on this site (3)
K. Hung Chan, Kenny Z. Lin, Phyllis L. L. Mo & Pauline W. Wong. (2023) Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective. Accounting and Business Research 53:2, pages 158-184.
Read now
Read now
Fuad Fuad, Agung Juliarto, Andrian Budi Prasetyo & Ali Riza Fahlevi. (2022) Early compliance with IFRS 16, earnings management, and corruption: evidence from Southeast Asia. Cogent Business & Management 9:1.
Read now
Read now
Sabri Boubaker, Ly Kim Cuong & Nam Hoai Tran. (2022) Trade credit in transition economies: does state ownership matter?. Post-Communist Economies 34:3, pages 293-327.
Read now
Read now
Articles from other publishers (30)
Tuan Ho, Y Trong Nguyen, Hieu Truong Manh Tran & Dinh-Tri Vo. (2022) Fundamental analysis and the use of financial statement information to separate winners and losers in frontier markets: evidence from Vietnam. International Journal of Emerging Markets 18:10, pages 4130-4153.
Crossref
Crossref
Lan Anh Nguyen, Michael Kend & Hoa Luong. (2022) Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam. Managerial Auditing Journal 38:3, pages 314-335.
Crossref
Crossref
Tra My Nguyen, Duc Phan & Greeni Maheshwari. (2022) Perceived internationalization of accounting education: the case of Vietnam. Asian Review of Accounting 31:1, pages 114-130.
Crossref
Crossref
Thuy Thi Phuong Vu, Tien Dat Pham, Neil Saintilan, Andrew Skidmore, Hung Viet Luu, Quang Hien Vu, Nga Nhu Le, Huu Quang Nguyen & Bunkei Matsushita. (2022) Mapping Multi-Decadal Mangrove Extent in the Northern Coast of Vietnam Using Landsat Time-Series Data on Google Earth Engine Platform. Remote Sensing 14:18, pages 4664.
Crossref
Crossref
Thuy‐Van Tran & Janne Järvinen. (2022) Understanding the concept of subjectivity in performance evaluation and its effects on perceived procedural justice across contexts. Accounting & Finance 62:3, pages 4079-4108.
Crossref
Crossref
Marius Gros & Tobias Henke. (2022) The Association among Corporate Governance, Corruption, and Economic Prosperity in the Socialist Republic of Vietnam. Accounting, Economics, and Law: A Convivium 12:1, pages 25-75.
Crossref
Crossref
Lan Anh Nguyen, Brendan O'Connell, Michael Kend, Van Anh Thi Pham & Gillian Vesty. (2021) The likelihood of widespread accounting manipulation within an emerging economy. Journal of Accounting in Emerging Economies 11:2, pages 312-339.
Crossref
Crossref
Padmi Nagirikandalage, Ben Binsardi, Kaouther Kooli & Anh Ngoc Pham. (2020) The resistance in management accounting practices towards a neoliberal economy. Accounting, Auditing & Accountability Journal 34:3, pages 616-650.
Crossref
Crossref
Thi Phuong Dung Nguyen, Thi Hong Thuy Nguyen, Thi Huong Lien Nguyen & Thi Hai Ha Nguyen. 2021. Management Accounting in China and Southeast Asia. Management Accounting in China and Southeast Asia
161
189
.
Lan Anh Nguyen, Gillian Vesty, Michael Kend, Quan Nguyen & Brendan O'Connell. (2020) Intertwined institutionalization: pressures on Vietnam’s accounting profession during transition to IFRS. Pacific Accounting Review 32:4, pages 475-493.
Crossref
Crossref
Dung-Thi Doan, Lan-Ngoc Thi Nguyen & Hai-Phan Thanh. (2020) Factors affecting the application of IFRS through the perceptions of business managers and auditors in Vietnam. Problems and Perspectives in Management 18:1, pages 371-384.
Crossref
Crossref
Phuong Thi Nguyen & Michael Kend. (2019) An examination of the Vietnamese emerging market economy: understanding how and why auditors have responded to the audit law reforms. Accounting & Finance 59:3, pages 1553-1583.
Crossref
Crossref
Lisa‐Uyen Nguyen & Asheq Rahman. (2019)
From totalitarianism to capitalism – the case of
IFRS
adoption in Vietnam
. Accounting & Finance 59:3, pages 1649-1680.
Crossref
Crossref
Lisa‐Uyen Nguyen. (2019) The construction of accountant identity in a transitioning economy: the case of Vietnam. Accounting & Finance 59:3, pages 1709-1740.
Crossref
Crossref
Dina Aburous. (2019) IFRS and institutional work in the accounting domain. Critical Perspectives on Accounting 62, pages 1-15.
Crossref
Crossref
Lisa-Uyen Nguyen. (2019) The (un)suitability of fair-value accounting in emerging economies: the case of Vietnam. Journal of Accounting & Organizational Change 15:2, pages 170-197.
Crossref
Crossref
Duc Phan, Mahesh Joshi & Binh Tran-Nam. (2018) The history of accounting standard setting in an emerging transition economy: The case of Vietnam. Accounting History 23:3, pages 379-406.
Crossref
Crossref
Cătălin Albu. (2017) Book Review. The International Journal of Accounting 52:1, pages 93-95.
Crossref
Crossref
Ferdinand Balfoort, Rachel Francis Baskerville & Rolf Uwe Fülbier. (2017) Content and context: “fair” values in China. Accounting, Auditing & Accountability Journal 30:2, pages 352-377.
Crossref
Crossref
Phuong Thi Nguyen & Michael Kend. (2017) The perceived motivations behind the introduction of the law on external audit in Vietnam. Managerial Auditing Journal 32:1, pages 90-108.
Crossref
Crossref
K. Hung Chan, Rebecca Luo & Phyllis Lai Lan Mo. (2016) Auditors' Constraining Effect on Tax Noncompliance at Different Book-Tax Conformity Levels in a Transition Economy. Journal of International Accounting Research 15:3, pages 1-30.
Crossref
Crossref
Pham Hoai Huong. (2016) Vietnam’s path to converging with international accounting standards. Corporate Ownership and Control 14:1, pages 644-655.
Crossref
Crossref
Nguyen Cong Phuong. 2016. IFRS in a Global World. IFRS in a Global World
421
434
.
Xiaorui Wang. 2016. IFRS in a Global World. IFRS in a Global World
217
229
.
Jacques Richard. (2015) The dangerous dynamics of modern capitalism (from static to IFRS’ futuristic accounting). Critical Perspectives on Accounting 30, pages 9-34.
Crossref
Crossref
Mahmoud Ezzamel & Jason Zezhong Xiao. (2015) The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics. Accounting, Organizations and Society 44, pages 60-84.
Crossref
Crossref
Anh Tuan Nguyen & Guangming Gong. (2014) Measurement of Formal Convergence of Vietnamese Accounting Standards with IFRS. Australian Accounting Review 24:2, pages 182-197.
Crossref
Crossref
Nguyen Cong Phuong & Tran Dinh Khoi Nguyen. (2012) International harmonization and national particularities of accounting. Journal of Accounting & Organizational Change 8:3, pages 431-451.
Crossref
Crossref
Fiza Urif. (2015) The Progress of Harmonization Accounting Standards in ASEAN Countries (Malaysia, Singapore, and Thailand): A Review of the Research Literature. SSRN Electronic Journal.
Crossref
Crossref
Fiza Urif. (2015) History, Advantages, Disadvantages, Barriers to the International Harmonization, and Discussion on the Progress of Harmonization Accounting Standards in ASEAN Countries (Malaysia, Singapore, and Thailand): A Review of the Research Literature. SSRN Electronic Journal.
Crossref
Crossref