Danang, Vietnam
Hosted by
University of Economics, The University of Danang (Vietnam), Yokohama National University (Japan),
and Aston University (UK)
Full paper submission for the ICOA 2015 Conference - Danang is now open.

Procceedings

TABLE OF CONTENTS

Earning management
The Value Relevance of Ordinary Income and Special Items: the Information Effects of Classification Shifting by Underdepreciation of Fixed Assets
Akihisa Kimura
1
The Effect of IFRS Adoption on Earnings Management – Using International Data
Dang Thi Ngoan , Dae Seog Seo, Seok Woo Jeong
9
The Impact of Equity-based Compensation on a Relationship between Earnings Management and Research and Development Expenditure
Anh Do Nguyet
30
Relationship between dividends and earnings quality in Vietnam
Le Quang Minh, Nguyen Thi Tu Anh, Vu Khanh Linh, Phung Minh Tuan
44
Board Characteristics Affecting Earnings Management: An Empirical Investigation in Vietnam
Nguyen Thi Phuong Hong, Nguyen Thi Thuong53
Determinants of accrual earnings management – Empirical evidence from Vietnam
Tri Tri Nguyen
67
Accounting information and corporate governance
Factors impacting on the effectiveness of accounting information system: The experimental study at public hospitals
Huynh Thi Hong Hanh, Nguyen Manh Toan
80
Board Characteristics and Financial Reporting Quality: an Empirical Evidence From HOSE Listed Companies
Ha Xuan Thach, Nguyen Trong Nguyen
90
Impact of board characteristics on firm performance: an empirical study on listed companies in Ho Chi Minh Stock Exchange (HOSE)
Nguyen Thi Thuc Doan, Nguyen Thi Tuong Tam
100
Association between corporate governance and accounting conservatism – Evidence from Vietnamese public enterprises
Ngoc Que Doan, Hoang Oanh Le, Hiep Thien Trinh
115
The Effect of Good Corporate Governance (GCG) Mechanism on Tax Payable: Enterprise Risk Management as an Intervening Variable
Kiswanto, Sandy Arief, Linda Agustina
125
Corporate disclosure
The extent of corporate disclosure of Vietnamese listed construction material companies
Truong Ba Thanh, Tran Thi Thai Binh, Doan Ngoc Phi Anh
135
The effect of financial ratios to the index of internet financial reporting on the company’s website
Linda Agustina, Dhini Suryandari, Sandy Arief
143
Intellectual Capital Disclosure in Vietnam: An Exploratory Study
Nguyen Hoang Anh Thu
150
Factors influencing the voluntary disclosure of Vietnamese listed companies
Pham Duc Hieu , Do Thi Huong Lan
161
The disclosure in the annual reports by the listed companies on the Ho Chi Minh stock exchange
Vo Thi Thuy Trang, Nguyen Cong Phuong
178
Accounting regulations
Factors Affecting The Reform Of Public Sector Accounting In Vietnam
Vo Van Nhi , Nguyen Thi Thu Hien
188
An institutional theory approach to exploring accounting regulations in Vietnam
Nguyen Cong Phuong, Tran Dinh Khoi Nguyen
201
Orientation of the development of Vietnam financial reporting standards for Small and medium-sized entities compatible with the International financial reporting standards for Small and medium-sized entities
Nguyen Xuan Hung, Ho Xuan Thuy
212
A Survey on Compliance of Vietnamese Accounting Standard with IAS/IFRS in International Integration Trend
Loan Nguyen Thi, Thinh Tran Quoc, Doan Nguyen Thi Thuc
218
Accounting standard compliance in an emerging economy — Vietnam
Pham Hoai Huong
228
Sustainable accounting
Sustainable Development and Corporate Governance in Vietnam
Melina Manochin, Nguyen Thi Xuan Trang, Nguyen Lan Phuong, Doan Ngoc Phi Anh
240
Determinants of corporate social responsibility disclosure: The case of Viet Nam
Le Thi Na
252
Accounting for sustainable development: An examination of corporate environmental disclosures by vietnamese listed firms
Le Ngoc My Hang
263
The Compatible Interplay Between Economic Development and Environment Protection: An Experience of Japan
Nguyen Thi Thu Den
278
Management accounting
Management Forecast Disaggregation and the Legal Environment: International Evidence
Jeff Ng, Albert Tsang, Oktay Urcan
296
Factors affecting the use of costing systems towards managerial performance in Vietnamese public hospitals
Nguyen Phong Nguyen, Nguyen Dung Hai, Tran Anh Hoa
331
Designing a balanced scorecard to measure organizational performance: a case study of a logistics company in Vietnam
Tran Thi Nga, Nguyen Hoang Dung
341
Budgeting practices in Vietnam: A Survey in Da Nang city
Tran Thi Thuy Van
353
Factors influencing the success of implementing budgets in Vietnamese SMEs
Tran Van Tung, Tran Phuoc
370
Auditing
The Effect of Audit Quality and Audit Busy Season on Discretionary Accruals in New Zealand
Doan Thanh Nga, Le Hoai Nam
375
Factors influencing the level of issuance of audit opinion: evidence in Vietnam
Mai Thi Hoang Minh, Nguyen Thi Phuong Hong, Nguyen Thi Thuy Dung
386
The Influence of Corporate Governance on Misstatements in Financial Statements of Vietnamese Listed Companies
Duong Nguyen Hung
398
Audit quality and audit delay of listed companies: A Case of Vietnam
Pham Kim Ngoc
407
A theoretical model studying the impact of internal control on performance and risks of Vietnam commercial banks
Nguyen Tuan, Duong Nguyen Hung
416
Independent Audits and Accounting Fraud: evidence in Vietnam
Doan Nguyen Trang Phuong
425
Accounting education and others
Credit Rating and Capital Structure: Evidence from Vietnamese Listed Company
Nguyen Huu Anha, Doan Thuy Duong
434
The Effect of Intellectual Capital on Financial Performance
Badingatus Solikhah, Subowo, Agung Yulianto
438
Teaching and Learning of Professional Ethics in Accounting: A Study of a Vietnamese University
Dang Dinh Tan, Nguyen Kim Quoc Trung
445
Flexible pedagogies: challenges and potentialities of management accounting curriculum design in the UK and Vietnam
Angela Lorenz, Melina Manochin, Doan Ngoc Phi Anh
450
Reflexivity in health care commissioning communities of practice - a strong structuration perspective
Claire McWilliams, Melina Manochin , Matthew Hall
451