Internal control is designed for preventing potential risks and protecting assets and corporate information. Therefore, internal control is an indispensable management tool in the enterprise. This study is conducted to provide empirical evidence on the influencing of enterprise structure on the internal control of aquaculture firms in Vietnam. The research sample covers 225participantswho working for aquaculture firms in Vietnam in the period of 2022. We used fix research methods (quantitative and qualitative research methods)through the SPSS software to analyze. The descriptive statistics, Cronbach's Alpha, EFA, and correlation analysis results suggest that enterprise structure influences the internal control of aquaculture firms in Vietnam. Based on the research findings, the study offers a number of implications for aquaculture firms in Vietnam.
Internal control is designed for preventing potential risks, and protecting assets and corporate information. Therefore, internal control is an indispensable management tool in the firm. This study investigates internal control of aquaculture firms in Vietnam. Internal control is measured through five components, including (i) control environment, (ii) risk assessment, (iii) control activities, (iv) information and communication, and (v) monitoring. Data were collected from questionnaires 225 employees who are working at aquaculture firms in Vietnam. The quantitative approach is employed for evaluating internal control. The results reveal that internal control including five components which highly appreciated. Based on the findings, some recommendations are proposed to fulfill internal control.
Financial statements of Vietnamese commercial banks must be audited annually by an auditing firm according to the Government’s regulations. This study identifies factors associated with firm performance and external audit selection. The decision to choose an auditing firm is considered an intermediate variable to determine the degree of impact of some factors on the performance of commercial banks. This study was conducted by interviewing 265 managers holding high positions as CEOs and CFOs at 30 commercial banks in Vietnam. The non-probability sampling method was applied. The survey was produced using Google Forms and sent directly to participants. Structural Equation Modeling (SEM) is applied to test hypotheses. The results show that except for the complexity of a firm, the factors such as legal environment, audit fees, audit firm size and reputation, bank governance, audit experience, and relationship positively impact external auditor selection. Besides, external auditor selection significantly affects firm performance. This study’s conclusions from the viewpoints of bank managers open the door to promising and timely future research. It is necessary to deepen and broaden academic understanding of the ideas and determining elements influencing external auditor selection and firm performance. More research is needed to fully comprehend this problem and move towards a policy solution.
Audit fees and audit quality have received the attention of stakeholders, clients, audit firms, and third parties. Each subject has its own opinion on determining influencing factors and their relationship. This study aims to investigate the determining factors of audit fees and audit quality in Vietnam. Using random data collection, a questionnaire was created on Google forms and sent to auditors from the 4th quarter of 2020 to the end of the 1st quarter of 2021. 267 valid auditors’ responses in 28 audit firms were used for data analysis. Exploratory factor analysis (EFA) was used to determine relationships between observed variables and factors. The measurement model and recommended hypotheses were confirmed by structural equation modeling (SEM) using SPSS 26 and AMOS 26. The study results show that contract types and audit complexity, audit firms’ reputation, size, and risk significantly impact audit fees and audit quality. In addition, the specialization of the audit firms does not have a positive effect on audit quality but on audit fees. The audit tenure has no statistical impact on audit fees and audit quality. Notably, audit fees statistically affected audit quality. Several implications can be applied, such as increasing the firm size, performing the procedures in response to audit risk, separating audit contract types, and determining the complexity of audit projects and specialties.
The higher the firm performance, the more chances enterprises can expand and develop their production, create jobs, and improve the workers' living quality. The main objective of this study was to measure the internal factors influencing the firm's performance of food and beverage (F&B) firms listed on the Hanoi Stock Exchange (HNX). Data was collected on 15 F&B firms listed on the HNX from 2015 to 2019 We use mixed research method, both qualitative and quantitative. For the quantitative research method, the supporting tool is Stata13 software. The results via Ordinary Least Squares (OLS) regression method show the impacts of internal factors with the following observed variables: the ratio of short-term debt to total liabilities (CS1) and total assets (S2) have an opposite impact (-) on ROA and ROE; debt-to-total assets ratio (CS2) has an opposite effect (-) on ROA; growth of total assets (G2) of the growth factor positively affects (+) ROA and ROE, the remaining factors do not affect ROA and ROE; and internal factors do not influence ROS. Based on the findings, some recommendations have been proposed to help the F&B firms listed on the Hanoi Stock Exchange improving their firm performance in the future.
The study investigates factors affect the liquidity of pharmaceutical firms listed on the Hanoi Stock Exchange (HNX). The study employs a set of aggregated data from 10 pharmaceutical firms listed on the HNX. The research uses both qualitative and quantitative research methods. For the quantitative research method, the supporting tool is Stata13 software. The results show that assets structure (AS) factor and Return on sales (ROS) factor have a positive impact on liquidity with two observed variables, Quick Ratio-QR and Current Ratio-CCR; Return on equity (ROE) factor negatively effects the current ratio (CCR) and quick ratio (QR); Debt ratio (DR) has a negative relationship with current ratio (CCR); the rest of factors do not affect QR, CRR. Based on the findings, some recommendations have been proposed to help the pharmaceutical firms listed on the Hanoi Stock Exchange improving better the liquidity in the future
In recent years, the quality of auditing human resources in domestic auditing firms in Hanoi has certain limitations in which professional skills of auditors have not been given adequate attention. The number of customers at local auditing firms is forecast to increase gradually. Therefore, the quantity and quality of auditors need to be improved to meet requirements of the workload. Data for this research were collected through surveying 120 customers of domestic auditing firms in Hanoi on the 5-point Likert scale. Based on the collected data, we employ both qualitative and quantitative methodology along with some tools such as descriptive statistics, Cronbach's Alpha, T-test and ANOVA to analysis, evaluate and measure the professional skills of auditors in local auditing firms in Hanoi. The results show that the professional skills of auditors in auditing firms include 17 attributes. The majority of respondents show appreciation for the professionalism and professional competence of auditors, while, they think that critical thinking skills and creative thinking skills are still limited and need to be improved. These findings, not only help auditors to improve themselves, but also provide solutions for managers of domestic auditing firms in Hanoi to enhance quality of audited human resources.
The goal of this article is to examine the antecedents of behavioral intention toward mobile money, as well as the mediating role of trust on behavioral intention and financial inclusion in Vietnam during the COVID-19 period, using an expanded unified theory of technology acceptance and use (UTAUT2). The data were collected by an online self-administered questionnaire and analyzed using SmartPLS 3.3.3. To determine the exogenous constructs’ relevance and performance, a matrix analysis of importanceperformance was used. The findings indicate that behavioral desire to use mobile money is primarily driven by awareness, structural assurance, habit, and performance expectation. The behavioral intention of mobile money will substantially influence its adoption, and trust will not act as a mediator between behavioral intention and financial inclusion. The extended UTAUT2 was used for the first time to analyze mobile money in Vietnam. Additionally, the new research provides a more comprehensive explanation for users’ financial inclusion than past research provided.
As competition in the retail industry heats up, businesses are increasingly resorting to kinds of artificial intelligence (AI) to differentiate themselves. E-commerce firms are combining technologies such as AI chatbots and augmented reality applications (ARA), which have established themselves as prominent customer service solutions in the practitioner area. However, little is known about consumers’ views and participation with developing technologies when they are implemented in a retail setting. A theory-based study model was developed to elucidate the motivational factors required for effective decision-making in this environment. The proposed model was supported by empirical testing conducted as a field study.
Thông qua khảo 224 cá nhân với độ tuổi trung bình từ 18-30 tuổi, nghiên cứu đánh giá tác động của các nhân tố tới quyết định thanh toán trực tuyến trên sàn thương mại điện tử của giới trẻ trên địa bàn Hà Nội. Kết quả nghiên cứu cho thấy, có 5 nhân tố: Nhận thức rủi ro; Nhận thức kiến thức; Nhận thức tài chính; Ảnh hưởng xã hội và Nhận thức tiện lợi tác động lên Quyết định sử dụng thanh toán trực tuyến khi mua sắm trên sàn thương mại điện tử của giới trẻ Hà Nội. Từ đó, tác giả đề xuất một số giải pháp nhằm thúc đẩy hoạt động thanh toán trực tuyến khi mua sắm trên sàn thương mại điện tử của giới trẻ Hà Nội.
