..., 2010). G32 G38 M40 Phung Anh Thu can be contacted at: thupa@hub.edu.vn 18 08 2022 03 06 2023 14 09 2023 17 10 2023 30 11 2023 08 02 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Market...

... M40 M41 The separation between owners and managers is conducive to the conflict of interest between the two (Holmstrom and Milgrom, 1987). Managers can resort to accounting tricks or calibrate real operating activities and transactions to manipulate earnings to falsely communicate firm...

... organizational risk. M40 M42 O33 Internal audit is an independent, objective, assurance and consulting activity designed to assess the effectiveness of the control environment, add value and improve an organization’s operations (ICDF, 2003) . As such it is a disciplined approach to evaluate...

... Auditing Audit report Enhanced audit report Key audit matters Partner signature L13 L84 M40 M42 Regulators such as the International Auditing and Assurance Standards Board (IAASB) and the Public Company Accounting Oversight Board (PCAOB) have identified user demand for more information...

... Earnings quality Corporate performance G3 G39 M40 M41 Regardless of the various definitions of earnings quality, several measures have been popularly employed in examining it: accruals quality, earnings persistence, earnings predictability, earnings smoothness, value relevance, timeliness...