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Keywords: Audit firm quality
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2026) 34 (2): 410–437.
Published: 08 September 2025
...Hien Khanh Duong; Huu Cuong Nguyen Purpose This study investigates how board gender diversity and audit firm quality moderate the relationship between anti-corruption disclosure (ACD) and earnings management (EM) among listed companies in Vietnam, highlighting governance mechanisms that mitigate...
