Pub Date : 2023-06-01DOI: 10.59006/https://vnfa-jaa.06202303
{"title":"ẢNH HƯỞNG KHI CHUYỂN ĐỔI TỪ VAS 06 “THUÊ TÀI SẢN” SANG IFRS 16 “LEASES” ĐẾN KẾT QUẢ TÀI CHÍNH VÀ HỆ THỐNG KHEN THƯỞNG BAN QUẢN LÝ","authors":"","doi":"10.59006/https://vnfa-jaa.06202303","DOIUrl":"https://doi.org/10.59006/https://vnfa-jaa.06202303","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78490850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.59006/vnfa-jaa.06202301
{"title":"Góc nhìn đa chiều về việc vận dụng PSS trong đánh giá thành quả hoạt động cho các đơn vị công trên thế giới và bài học cho Việt nam The perspective on the multidimensional application of the Balanced Scorecard in evaluating the performance of public sector organizations and the lessons for Vietnam","authors":"","doi":"10.59006/vnfa-jaa.06202301","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.06202301","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136177676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.59006/vnfa-jaa.06202306
{"title":"KẾ TOÁN TRÁCH NHIỆM – BẢN CHẤT, VAI TRÒ VÀ THỰC TRẠNG HIỆN NAY","authors":"","doi":"10.59006/vnfa-jaa.06202306","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.06202306","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75470430","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.59006/vnfa-jaa.06202305
{"title":"ẢNH HƯỞNG CỦA ÁP LỰC CÁC BÊN LIÊN QUAN ĐẾN MỨC ĐỘ CÔNG BỐ THÔNG TIN PHÁT TRIỂN BỀN VỮNG","authors":"","doi":"10.59006/vnfa-jaa.06202305","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.06202305","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86823111","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.59006/vnfa-jaa.06202304
{"title":"Giải pháp phát triển khách hàng thanh toán không dùng tiền mặt: Trường hợp nghiên cứu tại Tổng Công ty Điện lực miền Bắc","authors":"","doi":"10.59006/vnfa-jaa.06202304","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.06202304","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75032020","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.59006/vnfa-jaa.06202307
{"title":"Vai trò của kế toán trong việc giúp doanh nghiệp chủ động thích ứng với biến đổi khí hậu","authors":"","doi":"10.59006/vnfa-jaa.06202307","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.06202307","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75550978","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.59006/vnfa-jaa.06202302
{"title":"CÁC NHÂN TỐ ẢNH HƯỞNG ĐẾN TỶ LỆ NỢ XẤU TẠI CÁC NGÂN HÀNG THƯƠNG MẠI NIÊM YẾT TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM","authors":"","doi":"10.59006/vnfa-jaa.06202302","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.06202302","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87936213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-15DOI: 10.59006/vnfa-jaa.04202317
The digital revolution has been creating transformations in every area of business including auditing. The auditing profession faces significant new reforms. By moving towards advanced technologies like robotic process automation (RPA), auditors will have more time to focus on the issues that matter to their clients. The article analyzes the role and benefits of robotic process automation to audit activities. From there, the article outlines the critical success factors when implementing RPA in auditing. Keywords: Auditing, automation, robotic process automation JEL Classification: M40, M42, M49
{"title":"ẢNH HƯỞNG CỦA TỰ ĐỘNG HÓA QUY TRÌNH BẰNG ROBOT (RPA) ĐẾN HOẠT ĐỘNG KIỂM TOÁN\u0000IMPACT OF ROBOTIC PROCESS AUTOMATION ON AUDITING","authors":"","doi":"10.59006/vnfa-jaa.04202317","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202317","url":null,"abstract":"The digital revolution has been creating transformations in every area of business including auditing. The auditing profession faces significant new reforms. By moving towards advanced technologies like robotic process automation (RPA), auditors will have more time to focus on the issues that matter to their clients. The article analyzes the role and benefits of robotic process automation to audit activities. From there, the article outlines the critical success factors when implementing RPA in auditing.\u0000Keywords: Auditing, automation, robotic process automation\u0000JEL Classification: M40, M42, M49","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75160777","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-15DOI: 10.59006/vnfa-jaa.04202310
The value relevance of accounting information is one of the fundamental characteristics of the quality of accounting information. This feature has many meanings for users, especially for investors in the stock market. When information is relevant, investors can use it to make their own decisions in both long term and short term with optimal portfolio. Research on value relevance is carried out on the basis of the theoretical orientation of usefulness information and asymmetric information. An overview of the past researches on factors affecting relevance shows mixed results, this draws many different research directions about value relevance of accounting information. Từ khóa: Tính thích hợp, báo cáo tài chính, Thông tin hữu ích, Các bên liên quan, thông tin bất cân xứng Keywords: Value relevance, IFRS, Usefulness of information, stakeholders, asymmetric information JEL Classification: M40, M49, M41
{"title":"ĐÁNH GIÁ CHẤT LƯỢNG THÔNG TIN KẾ TOÁN TRÊN KHÍA CẠNH SỰ PHÙ HỢP CỦA THÔNG TIN VỚI NGƯỜI RA QUYẾT ĐỊNH\u0000ASSESS THE QUALITY OF ACCOUNTING INFORMATION IN TERMS OF THE VALUE RELEVANCE OF INFORMATION TO DECISION MAKERS","authors":"","doi":"10.59006/vnfa-jaa.04202310","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202310","url":null,"abstract":"The value relevance of accounting information is one of the fundamental characteristics of the quality of accounting information. This feature has many meanings for users, especially for investors in the stock market. When information is relevant, investors can use it to make their own decisions in both long term and short term with optimal portfolio. Research on value relevance is carried out on the basis of the theoretical orientation of usefulness information and asymmetric information. An overview of the past researches on factors affecting relevance shows mixed results, this draws many different research directions about value relevance of accounting information.\u0000Từ khóa: Tính thích hợp, báo cáo tài chính, Thông tin hữu ích, Các bên liên quan, thông tin bất cân xứng\u0000Keywords: Value relevance, IFRS, Usefulness of information, stakeholders, asymmetric information\u0000JEL Classification: M40, M49, M41","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88067202","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-15DOI: 10.59006/vnfa-jaa.04202314
This article studies the relationship between corporate social responsibility (CSR) disclosure and financial performance of joint stock commercial banks listed on Vietnam stock market. Through the collection of data from 17 banks listed on two exchanges HOSE and HNX in the period from 2015-2020. The study has used a quantitative method with the Ordinary Least Squares (OLS) method to test hypotheses the relationship between CSR disclosure and financial performance of joint stock commercial banks listed on Vietnam stock market. Quantitative research results have shown that CSR disclosure is related to financial performance of joint stock commercial banks, CSR disclosure has a positive impact on financial performance and the control variables include Bank size, Age, Loan-to-Deposit Ratio, Non-Performing Loan Ratio has a positive impact on the financial performance of the joint stock commercial banks. Based on the research results, three groups of related solutions have been proposed to increase the financial performance of the joint stock commercial banks listed on Vietnam. Keywords: Corporate Social Responsibility (CSR), Commercial bank, financial performance. JEL Classification: M10, M20, M40
{"title":"MỐI LIÊN HỆ GIỮA CÔNG BỐ THÔNG TIN TRÁCH NHIỆM XÃ HỘI VÀ THÀNH QUẢ TÀI CHÍNH CỦA CÁC NGÂN HÀNG THƯƠNG MẠI CỔ PHẦN NIÊM YẾT TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE AND FINANCIAL PERFORMANCE OF JOINT STOCK COMMERCIAL BANKS LISTED ON VIETNAM STOCK MARKET","authors":"","doi":"10.59006/vnfa-jaa.04202314","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202314","url":null,"abstract":"This article studies the relationship between corporate social responsibility (CSR) disclosure and financial performance of joint stock commercial banks listed on Vietnam stock market. Through the collection of data from 17 banks listed on two exchanges HOSE and HNX in the period from 2015-2020. The study has used a quantitative method with the Ordinary Least Squares (OLS) method to test hypotheses the relationship between CSR disclosure and financial performance of joint stock commercial banks listed on Vietnam stock market. Quantitative research results have shown that CSR disclosure is related to financial performance of joint stock commercial banks, CSR disclosure has a positive impact on financial performance and the control variables include Bank size, Age, Loan-to-Deposit Ratio, Non-Performing Loan Ratio has a positive impact on the financial performance of the joint stock commercial banks. Based on the research results, three groups of related solutions have been proposed to increase the financial performance of the joint stock commercial banks listed on Vietnam. Keywords: Corporate Social Responsibility (CSR), Commercial bank, financial performance. JEL Classification: M10, M20, M40","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134959609","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：