Impacts of tax enforcement and independent audit on financial reporting quality through the internal control effectiveness: Evidence from Vietnam enterprises-Reference-Cited by-同舟云学术

Impacts of tax enforcement and independent audit on financial reporting quality through the internal control effectiveness: Evidence from Vietnam enterprises

Published:2023-02-19 Issue:1 Volume:9 Page:
ISSN:2331-1886
Container-title:Cogent Social Sciences
language:en
Short-container-title:Cogent Social Sciences

Author:

Pham Quoc Thuan¹²^ORCID,Tran Thi Giang Tan³^ORCID,Bui Thi Thao Hien²⁴^ORCID,Nguyen Thi Phuong Loan¹²⁵^ORCID,Bui Anh Thanh¹²^ORCID

Affiliation:

1. Department of Accounting, University of Economics and Law, Ho Chi Minh City, Vietnam

2. Vietnam National University, Ho Chi Minh City, Vietnam

3. School of Accounting, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam

4. School of Business, International University, Ho Chi Minh City, Vietnam

5. Victoria University of Wellington, Wellington, New Zealand

Funder

University of Economics Ho Chi Minh City

University of Economics and Law, Vietnam National University Ho Chi Minh City, Vietnam

Publisher

Informa UK Limited

Subject

General Social Sciences

Link

https://www.tandfonline.com/doi/pdf/10.1080/23311886.2023.2175486

Reference76 articles.

1. Assessment of Government Internal Control Systems on Financial Reporting Quality in Ghana: A Case Study of Ghana Revenue Authority

2. An empirical evaluation of financial reporting quality of the Indian GAAP and Indian accounting standards

3. Impact of corporate governance mechanisms on financial reporting quality: a study of Indian GAAP and Indian Accounting Standards

4. Quality of financial reporting, external audit, earnings power and companies performance: The case of Gulf Corporate Council Countries

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