The role of supervisory mechanisms in improving financial reporting quality by Vietnam public non-business unit

Thuan, Pham Quoc; Truong, Thi Hanh Dung; Ho, Xuan Thuy; Nguyen, Quang Thang

doi:10.1080/23311975.2022.2112538

Cited by 4 publications

(3 citation statements)

References 37 publications

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“…Firms can potentially enhance the quality of their corporate disclosure through an increased focus on internal and external monitoring, as suggested by previous research [ 80 ]. In order to investigate the potential for such monitoring to strengthen the inhibitory effect of GFRIPZ on ESG greenwashing, we have developed a regression model (3).…”

Section: Further Analysismentioning

confidence: 98%

Do pilot zones for green finance reform and innovation avoid ESG greenwashing? Evidence from China

Tong,

Lau,

Binti Ngalim

2024

Heliyon

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Section: Further Analysismentioning

confidence: 98%

Do pilot zones for green finance reform and innovation avoid ESG greenwashing? Evidence from China

Tong,

Lau,

Binti Ngalim

2024

Heliyon

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“…Some researchers have also considered the quality of financial reporting with another variable. An instance is the paper of Pham et al (2022) which tested an hypothesis using PLS_SEM with a sample of 362 public non-business units by studying the role of internal and external supervisory mechanisms in improving financial reporting quality in Vietnam. The paper concluded that independent audits, internal control effectiveness, and financial inspection frequency positively impacted financial reporting quality.…”

Section: Review Of Empirical Literaturementioning

confidence: 99%

IFRS adoption, corporate governance and faithful representation of financial reporting quality in Nigeria’s development banks

Okutu

Akande

Kwarbai

et al. 2022

Cogent Business & Management

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Development banks were designed to achieve the government's economic priorities that were not adequately addressed by the banking industry. Studies, however, show that the activities of some development banks in Nigeria have not been as impacting as expected for different reasons, which include lack of access to finance. This study investigated the impact of International Financial Reporting Standards (IFRS) adoption and corporate governance on the faithful representation of the financial reporting quality in Nigeria's development banks. The study adopted a survey research design. The study adopted a convenience sampling technique. The validity and reliability test of the instrument was conducted on the variables. The reliability test was analyzed using Cronbach's alpha test, and all variables were greater than 0.7, indicating a good construct. The study used descriptive and inferential (multiple linear regression) data analysis methods. The study's findings revealed that IFRS adoption and Corporate governance significantly affect the faithful representation of financial reporting of Nigeria's Development Banks. The study concluded that IFRS adoption and corporate governance significantly affect the faithful representation of the financial reporting quality in Nigeria's development banks. The paper recommended that the management of the development banks should endeavor to take advantage of the opportunities presented by the IFRS adoption to improve their reporting to promote uniformity and transparency.

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“…Some countries have totally atypical behaviour, such as Sweden, which has three public auditors of national rank. Some other states (for example Vietnam) have institutions with a very complicated regime, which can simultaneously fit into three predefined models: mix between judicial model, subordination to the Ministry of Finance and other models (Nguyen & Kend, 2017;Pham et al, 2022).…”

Section: Introduction and Literature Reviewmentioning

confidence: 99%

Connections between the Model of the Supreme Public Audit Institution and Some Economic, Social, Political, and Cultural Variables

Cîmpan,

Pacuraru-Ionescu,

Borlea

et al. 2023

Proceedings of the International Conference on Business Excellence

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Practically, all the countries of the world have at least one Supreme Audit Institution (SAI), but the organizational model and its attributions are different. Academic literature has identified three major types of models: Westminster, judicial and council, but there are also hybrid or original models. This study evaluates the differences between them and the correlations of each institutional type with economic development, education, political rights, civil liberties, and national cultural variables. Comparisons are made within the institutional theories regarding three types of isomorphism: coercive, mimetic and normative. These isomorphic trends are only partially evidenced by the empirical analysis carried out.

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The role of supervisory mechanisms in improving financial reporting quality by Vietnam public non-business unit

Cited by 4 publications

References 37 publications

Do pilot zones for green finance reform and innovation avoid ESG greenwashing? Evidence from China

Do pilot zones for green finance reform and innovation avoid ESG greenwashing? Evidence from China

IFRS adoption, corporate governance and faithful representation of financial reporting quality in Nigeria’s development banks

Connections between the Model of the Supreme Public Audit Institution and Some Economic, Social, Political, and Cultural Variables

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