... performance Dynamic capabilities theory Vietnam Circular economy (CE) activities exert a significant influence on firm sustainability performance (SUP), particularly for firms operating in emerging markets (Rodríguez-Espíndola et al., 2022). Firms in these contexts face dual pressures...

...Thong Quoc Vu; Malik Abu Afifa; Ngan Kim Tran Purpose Risk-based auditing (RBA) has become a standard practice in the private sector; however, its adoption in the public sector – particularly in developing countries like Vietnam – remains in its early stages. This research aims to examine the key...

...Tra My Nguyen; Duc Phan; Greeni Maheshwari Purpose The authors explore the state of internationalization of accounting education as perceived by accounting academics, accounting employers, and accounting students in Vietnam. Based on data collected, authors draw recommendations to better...

...Thi Tuyet Mai Nguyen; Elaine Evans; Meiting Lu Purpose The purpose of this paper is to examine the perceptions of independent directors in Vietnam about their roles and challenges when sitting on the boards of listed companies. Design/methodology/approach The study uses mailed questionnaires...

... adoption by 2025. Duc Phan can be contacted at: duc.phan@rmit.edu.au 28 03 2017 16 06 2017 16 10 2017 03 11 2017 08 11 2017 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Vietnam IFRS Benefits Perception...

... A combination of analytical review and synthesis of information available from diverse sources, and analysis of information obtained from interviews with 20 middle‐to‐senior practicing accountants. Findings Over the past two decades, as Vietnam implemented economic liberalization and developed closer links...

... of information in Malaysian, Zimbabwe and Chinese listed firms, respectively. Thus, the hypothesis to be tested is: © Emerald Group Publishing Limited 2011 Vietnam Corporate communications Disclosure Corporate ownership Voluntary disclosure Emerging markets Agency theory Ownership structure...