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Keywords: Vietnam
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Journal Articles
Journal of Applied Accounting Research (2026) 27 (4): 895–921.
Published: 26 March 2026
... Publishing Limited Licensed re-use rights only Chief accountant characteristics Ownership structure Tax avoidance Vietnam G34 H26 M41 Funding: This research is funded by the University of Economics Ho Chi Minh City and Ho Chi Minh City Open University. Quang Khai...
Journal Articles
Journal of Applied Accounting Research (2026) 27 (2): 286–303.
Published: 22 August 2025
... Vietnam COVID-19 M41 H29 G30 Vietnam is suitable for our study for several reasons: Firstly, Vietnam is known for its strong efforts to collect corporate income tax (Doan et al., 2022). However, it faces challenges such as serious tax corruption and tax evasion (Doan et al...
Journal Articles
Journal of Applied Accounting Research (2011) 12 (2): 96–107.
Published: 13 September 2011
...Son Dang‐Duc Purpose The purpose of this paper is to report the findings of a survey examining the factors that affect compliance with accounting standards by small and medium‐sized enterprises (SMEs) in the transitional economy of Vietnam. Design/methodology/approach The study is in the form...
