Hai Phan Thanh

Audit fees and audit quality have received the attention of stakeholders, clients, audit firms, and third parties. Each subject has its own opinion on determining influencing factors and their relationship. This study aims to investigate the determining factors of audit fees and audit quality in Vietnam. Using random data collection, a questionnaire was created on Google forms and sent to auditors from the 4th quarter of 2020 to the end of the 1st quarter of 2021. 267 valid auditors’ responses in 28 audit firms were used for data analysis. Exploratory factor analysis (EFA) was used to determine relationships between observed variables and factors. The measurement model and recommended hypotheses were confirmed by structural equation modeling (SEM) using SPSS 26 and AMOS 26. The study results show that contract types and audit complexity, audit firms’ reputation, size, and risk significantly impact audit fees and audit quality. In addition, the specialization of the audit firms does not have a positive effect on audit quality but on audit fees. The audit tenure has no statistical impact on audit fees and audit quality. Notably, audit fees statistically affected audit quality. Several implications can be applied, such as increasing the firm size, performing the procedures in response to audit risk, separating audit contract types, and determining the complexity of audit projects and specialties.

Finding the factors associated with the intention to buy apartments is essential for real estate enterprises. This study applies an extended theory of planned behavior (TPB) to explore Vietnamese consumers’ intentions to purchase flats. Besides the structure of the TPB, other determinants relevant to the research context were identified by reviewing the literature. The convenience sampling technique was used to collect 512 responses using the questionnaire. The covariance-based structural equation modeling was applied to test the measurement and structural models. The results revealed that perceived behavioral control was the most critical determinant of purchase intention, followed by financial factors, attitude toward a behavior, apartment features, and subjective norms. In addition, project facilities, perceived risk, financial factors, and apartment features indirectly affect purchase intention through attitude toward a behavior. Meanwhile, the relationship between project facilities and perceived risk with purchase intention is not statistically significant. Thus, attitude toward a behavior is essential in enhancing the consumers’ apartment purchase intention at this stage. The study implements a suitable model to analyze the intention to purchase apartments in a developing country by extending TPB.

Acknowledgment
This study was carried out within the framework of the doctoral thesis subject to Decision No. 4287/QD-ĐHDT dated 30/10/2020 of Duy Tan University, Vietnam. The authors would like to thank the reviewers and the editor-in-chief for helping to prepare this study.

Financial leasing companies in Vietnam have been established for more than 20 years. However, little is known about the determinant factors of the brand image of these companies. This study aims to measure the associated factors of the brand image of financial leasing companies in Vietnam by employing a cross-sectional study from March to June 2021. An online survey using Google Forms has been sent via email to 350 people, including directors, deputy directors, relevant heads of departments, and employees of financial leasing companies in Vietnam. A total of 298 participants agreed to participate in the survey (the response rate is 85.1%). The Cronbach’s alpha of every factor is higher than 0.8 (ranges from 0.824 to 0.949). Confirmatory Factor Analysis (CFA) results show that the values of Composite Reliability are all higher than 0.7 and ones of Average Variance Extracted are all higher than 0.5, which assure the reliability and validity of the scale. Structural Equation Model (SEM) has been applied, and model fit indexes have been calculated to test the research hypotheses. The findings show that cooperate social responsibility positively affects the brand image of financial leasing companies in Vietnam. Moreover, the result confirms the mediating role of enterprise strategy and operational efficiency for companies’ competitiveness and brand image. These results indicate that managers at finance leasing companies and stakeholders should have suitable policies to increase competitiveness and corporate social responsibility for the sustainable development of financial leasing companies in Vietnam.

Acknowledgment
This paper is a collaboration between the School of Business and Economics and the Institute of Theoretical and Applied Research of Duy Tan University. The authors thank the leaders of the two institutions for helping to make the research cooperation successful.

Financial statements of Vietnamese commercial banks must be audited annually by an auditing firm according to the Government’s regulations. This study identifies factors associated with firm performance and external audit selection. The decision to choose an auditing firm is considered an intermediate variable to determine the degree of impact of some factors on the performance of commercial banks. This study was conducted by interviewing 265 managers holding high positions as CEOs and CFOs at 30 commercial banks in Vietnam. The non-probability sampling method was applied. The survey was produced using Google Forms and sent directly to participants. Structural Equation Modeling (SEM) is applied to test hypotheses. The results show that except for the complexity of a firm, the factors such as legal environment, audit fees, audit firm size and reputation, bank governance, audit experience, and relationship positively impact external auditor selection. Besides, external auditor selection significantly affects firm performance. This study’s conclusions from the viewpoints of bank managers open the door to promising and timely future research. It is necessary to deepen and broaden academic understanding of the ideas and determining elements influencing external auditor selection and firm performance. More research is needed to fully comprehend this problem and move towards a policy solution.

This study determines and measures the factors affecting the perception and applicability of fair value accounting by related personnel in enterprises, including business owners, managers, accountants, and internal auditors. At the same time, it analyzes the relationship between applied perception and the applicability of fair value accounting. 808 respondents, working in 350 construction enterprises in Vietnam, participated in the survey. This study combines qualitative and quantitative methods using SPSS and AMOS 20 with different techniques and structural equation modeling. The study results show that the applied perception significantly affects the applicability of fair value accounting at construction enterprises in Vietnam. Besides, eight different factors influence the applied perception of fair value accounting. Notably, six factors positively influenced the applied perception, including usefulness, reliability, cost-benefit relationship, size of the enterprise, qualification of accountants, and independent auditors. In contrast, two factors, legal matters and tax pressure, negatively affected the applied perception. This study suggests that managers of Vietnam’s construction enterprises develop solutions to improve the applied perception and applicability of fair value accounting, thereby perfecting the system accounting and improving business performance.

Acknowledgment
This study is conducted within the framework of the doctoral project subject to Decision No. 1407/QD-ĐHDT dated May 22, 2020, Duy Tan University, Vietnam. The authors would like to acknowledge the reviewers and the editor-in-chief for their assistance.

After the global impact of the COVID-19 pandemic, the tourism industry encounters opportunities and challenges worldwide, including limited tourism resources, while considering intellectual property aspects such as place names, natural resources, traditional knowledge, and regional cultural heritage. This topic research is limited in Vietnam, especially quantitative one. Thus, this study aims to determine the impact of local intellectual assets (LIAs) on tourism development through the mediation of protection and exploitation activities of local intellectual assets. The data for the study were collected through interviews with 296 individual business households in Central Vietnam. The study utilized the SPSS and AMOS 25 software as research tools, and the Structural Equation Modeling (SEM) was applied to test the hypotheses. The research results indicate that local intellectual assets, consisting of reputation, specialties, traditional knowledge, and folk culture, directly and statistically significantly affect the residents’ perception and the local government’s support. Furthermore, through these two factors, local intellectual assets indirectly and statistically significantly affect protecting and exploiting local intellectual assets and the development of tourism activities. The study’s findings also provide a basis for local authorities and businesses to propose policy implications and management strategies that pay more attention to the issue of local intellectual assets and the protection and exploitation of local intellectual assets to serve tourism development.

Trade defense measures are tools that governments use to balance protecting domestic industries and ensuring that trade remains fair and open. Yet, their use requires careful consideration of their potential impacts on trade relations and the broader economy. Thus, this study aims to examine the impact of trade defense measures on the intentions of import-export businesses in Vietnam with the mediating effect of managers’ risk perceptions and management attitudes in the Vietnamese market. Data were collected from 793 managers representing import-export businesses through the Vietnam Customs Department. Using the PLS-SEM model, the study finds that trade defense measures, such as anti-dumping, anti-subsidy, and safeguard measures stipulated by foreign trade laws, influence the intention of businesses to implement them. This influence is mediated by risk perception and management attitude. Contrary to expectations, the content of trade defense measures has a reverse effect on businesses’ risk perception. This suggests that, from the perspective of import-export businesses, the perception of risk is not significantly affected by these measures in their transactions. This risk perception also has a reverse impact on the attitude of business managers. Furthermore, the study shows that the content of trade defense measures has an opposing effect on the risk perception of businesses. In other words, trade defense measures in business transactions do not significantly influence risk perception. These findings have important implications for policy development to enhance Vietnam’s foreign trade management system and valuable management suggestions for import-export business managers in the future.

Acknowledgment
The authors would like to thank the Editor-in-Chief and a reviewer for their helpful comments that, in our view, have helped significantly improve the quality of the manuscript.

This study investigates the relationship and the magnitude of the influence of perceived training in labor law knowledge on employees’ organizational commitment, with job satisfaction as a mediating factor. The study concentrates on the commercial banking sector in Vietnam, an emerging developing country in Southeast Asia. Data were gathered through interviews with 496 employees from 20 commercial banks in Vietnam. Applying partial least squares structural equation modeling, the analysis indicates that employees’ perceptions of training in labor law knowledge have both direct and indirect effects on their job satisfaction and organizational commitment. The perceived motivation for training, perceived benefits of training, perceived availability of training, and perceived support from management and colleagues all serve as significant mediators in this relationship. Notably, increased job satisfaction significantly contributes to a positive impact on employees’ commitment to the organization. However, the study results suggest that employees’ perceived benefits of labor law training do not have a significant influence on their commitment to the organization. Nonetheless, these results serve as a foundation for managerial implications, offering valuable insights to enterprise managers in the commercial bank sector to improve future labor law training.

Acknowledgment
This collaborative research involves scholars from the University of Law – Hue University and Duy Tan University. The authors extend their gratitude to both institutions for their support and assistance in facilitating the publication of this research.

The purpose of this study is to determine the factors that influence the application of the International Financial Reporting Standards (IFRS) in Vietnam through the perceptions of business managers and auditors. Combining qualitative and quantitative research methods based on a comprehensive analysis and aggregation of information available from various sources, the results of the questionnaire interviews of 500 managers and auditors currently working in Vietnam are offered. The results of the study show that factors affecting the applicability of IFRS in Vietnam are: legal basis for accounting activities; characteristics of enterprises; qualification and competency of the accounting teams; and corporate governance. The study also finds that governance factors and socio-economic and cultural conditions have an uncertain influence on the IFRS applicability. At the same time, there is no significant difference in awareness of the ability to apply IFRS between the group of enterprise managers and auditors and groups of people with different work experience. Among them, the qualifications and competencies of the accountant teams and the characteristics of enterprises are the two factors that have the strongest impact on the applicability of IFRS in Vietnam.

This study aims to explore the research landscape and identify the main research directions related to the topic of trade remedies. The research data were collected by accessing the Scopus database with 289 documents and the WoS database with 75 documents published from 1950 to 2023. After processing the data overlap, 290 documents were used as the final sample for the study. The study employed descriptive statistical analysis; bibliometric analysis was conducted using the VOSviewer 1.6.20 software. The results indicate that publications on the topic of trade remedies have been relatively scarce, but diverse research has been conducted in various countries worldwide. The period from 2007 to 2023 has seen significant development in the quantity of both articles and citations related to the topic. Additionally, the study reveals three main research directions related to the development of different aspects of trade remedies. These include research on specific measures of trade remedies (anti-dumping, countervailing measures, safeguard measures, and reactive and preventive trade defense measures), research on the use of tariffs as a tool for implementing trade remedies in the field of renewable energy, and research on resolving international trade disputes in the agricultural sector.

Acknowledgment
This collaborative research involves scholars from the University of Law – Hue University and Duy Tan University. The authors extend their gratitude to both institutions for their support and assistance in facilitating the publication of this research. 

Risk control and management are essential tasks necessary to ensure the safe and sustainable development of commercial banks, especially in today’s digital business environment. This study aims to identify the factors and their impact on risk control and management through intermediary variables, including law enforcement, corporate governance, and digital transformation, using the partial least square – structural equation modeling. Data for the study were collected through interviews assessing the perceptions of 765 managers in 35 Vietnamese commercial banks. The results indicate that factors directly affecting law enforcement include digital transformation, awareness of risks related to new technologies, training in law and technological knowledge, employee capabilities, monitoring and inspection procedures, size and complexity of bank operations, and corporate governance. However, only law enforcement and corporate governance have an indirect intermediary impact on risk control and management (digital transformation did not show a statistically significant impact). These findings highlight that, according to managerial perceptions in commercial banks, current digital transformations have not significantly influenced risk control and management, emphasizing the need for further enhancement in this area moving forward. This study makes a positive contribution to the development of models and measurement systems, laying the foundation for similar experimental research in the field of commercial banking in various countries in the future.

Acknowledgment
This study is the result of collaboration between a group of scientists from the Faculty of Law – Hue University and Duy Tan University. The authors would like to acknowledge the support and facilitation provided by both institutions for the publication of this research. Furthermore, this work is conducted within the framework of project code B2023-ĐHH-03 under decision No. 2036/QĐ-BGDĐT dated July 22, 2022.

This study aims to explore past research trends and identify key future directions at the intersection of artificial intelligence and legal education. The study’s data were gathered from the Scopus database, comprising 68 selected documents spanning from 1999 to 2024. The research methodology involves the use of VOSviewer software for bibliometric analysis. The results reveal that research on artificial intelligence and legal education, while still limited, has been undertaken in various countries, focusing on five primary research directions, including: (1) Improving technical education systems in colleges and universities through educational technology and modern legal learning systems; (2) Application of artificial intelligence and algorithms in the legal field; (3) Applying computational theory and e-learning technology in legal education; (4) Legal education and legal knowledge; (5) Digital transformation in the field of legal training. Based on the research results, five future research directions on this topic are also proposed, including: (1) Application of artificial intelligence in analyzing and predicting legal trends; (2) Artificial intelligence in personalizing the legal learning experience; (3) Artificial intelligence and legal professional ethics; (4) Development of artificial intelligence tools supporting legal teaching and research; and (5) Integration of artificial intelligence into online learning systems for legal education.

This study was conducted to determine the factors and their influence on accrual accounting reform in the public sector in Vietnam. Combining qualitative and quantitative research methods based on empirical surveys of 268 accountants, controllers, and auditors working in state agencies such as the Department of Finance, state treasuries and agencies receiving revenues from the state budget in 2019. This study shows that six factors influence the reform of the accounting system in the public sector in Vietnam to accrual-based: accounting staff – especially their expertise, competence, and work experience; training and support of the consulting experts; costs of the accounting reform; level of information technology application; funding and assistance from international organizations; legal environment.
At the same time, the accrual-based accounting reform will have a positive impact on improving the transparency and efficiency of public sector operations in Vietnam. Among the factors affecting accounting reform, the legal environment factor is the most influential determinant, followed by the contingent of accountants. The study’s limitation is that the new experimental investigation is only conducted with a small sample size and in a short period. However, the research results are also a useful reference for those who are interested in the context that Vietnam is preparing to have strong reforms in accounting in the public sector in the coming time.

Digital financial services are crucial in boosting the competitive edge of businesses and economies in numerous developing nations. This study aims to explore the factors that affect consumers’ perceptions of the implementation of consumer protection laws and their willingness to continue using digital financial services. Data were collected through interviews with 689 Gen Z consumers (born after 1996) who have used digital financial services in Vietnamese commercial banks. The results of the partial least square – structural equation modeling indicate that six factors influence attitudes toward the enforcement of consumer protection laws, in descending order: perceived benefits, understanding of legal regulations, perceived asymmetry, perceived risk, understanding of technology and digital finance, and understanding of dispute resolution. Additionally, attitudes toward law enforcement, as well as understanding of technology and digital finance, positively impact consumers’ intention to reuse digital financial services, while perceived risk has the opposite effect. Furthermore, all six independent factors impact the intention to reuse digital financial services through the mediating role of attitudes toward the enforcement of consumer protection laws. The study’s findings also lay the groundwork for policy recommendations for legislative authorities and strategic guidance for service providers and consumers in emerging markets in the future.

Acknowledgment
This study is the result of collaboration between researchers from the University of Law, Hue University, and School of Business and Economics, Duy Tan University. The authors would like to thank both institutions for their support and facilitation in the publication of this research. This study was conducted under project code DHH2024-12-85, Decision No. 298/QĐ-ĐHH dated March 27, 2024, issued by the Director of Hue University.

The government plays a decisive role in the general stability and sustainable development of the business community and tourism enterprises in particular. The recent Covid-19 pandemic has served as clear evidence of the government’s crucial support for tourism businesses. This study was conducted to explore and measure the impact of government support on the firm performance of small and medium tourism enterprises in Vietnam from the perspective of business leaders. Data were collected based on a survey of 798 leaders working in small and medium tourism enterprises. The results showed that government support before, during, and after the Covid-19 pandemic, through tax policies, credit policies, legal procedure support policies, and labor and social welfare policies, positively influenced firm performance through the mediating role of enhancing competitive advantage. However, this study found that digital transformation in small and medium-sized tourism enterprises had an insignificant impact on improving competitive advantage and firm performance. The results contribute to enriching the overall theory and provide policy and managerial implications for stakeholders in the future.

Acknowledgment
This research is funded by the Ministry of Education and Training of Vietnam with code B2023-DHH-02 under decision No. 2036/QD-BGDDT dated July 22, 2022. Furthermore, this study is the result of collaboration between a group of scientists from the Faculty of Law, Hue University, and School of Business and Economics, Duy Tan University. The authors would like to acknowledge the support and facilitation provided by both institutions for the publication of this article.

This study aimed to identify current research trends and future directions in the field of emotional intelligence and job performance through bibliometric and thematic analysis. Data were collected from 327 documents published between 2000 and 2024 in the Scopus database. Using descriptive statistics, bibliometric analysis, and thematic analysis with VOSViewer software, the findings indicate that the relationship between emotional intelligence and job performance has been a longstanding research focus and continues to grow, especially in fields like business and management, with concentrated research efforts in leading developed nations such as the United States, the United Kingdom, and Australia. Thematic analysis identified five primary research directions and confirmed the strong relationship between emotional intelligence and job performance. Particularly in critical fields like education, healthcare, information technology, banking, and hospitality, this topic has received considerable attention and is expected to continue producing notable research in the future. Additionally, the study’s findings suggest that the rapid advancement of science and technology, multicultural business environments, and the increasing complexity of workplace crises and conflict resolution underscore the necessity for continued exploration of emotional intelligence and its connection to job performance. Future research in this area is anticipated to diversify and expand across various industries and organizational types, adapting to the evolving demands of modern business settings.

Acknowledgment
This study is a product of the doctoral dissertation project carried out under decision No. 4740/QD-ĐHDT dated October 18, 2023, from Duy Tan University, Vietnam.

This study was conducted to explore and measure the relationship between leadership style, internal legal compliance culture, organizational trust, and employee engagement in the banking sector from the perspective of managerial perceptions. Data were collected through a survey of 386 managers currently working at 35 commercial banks in Vietnam. The results of the two-stage partial least squares structural equation modeling (PLS-SEM) analysis indicate that managers’ leadership styles have a positive impact on the implementation of internal legal compliance culture and enhance employee engagement. Additionally, the enforcement of internal legal compliance culture positively increases organizational trust, which in turn influences employee engagement in the banking industry. The study’s findings provide empirical evidence on the influence of leadership style and the implementation of internal legal compliance culture on promoting stability and sustainable development in the banking sector of emerging economies. At the same time, the study emphasizes that a strong internal legal compliance culture not only ensures regulatory adherence but also fosters a work environment where employees feel valued and secure. When employees perceive that their organization operates ethically and transparently, they are more likely to develop a sense of engagement, thereby strengthening their overall involvement. This heightened engagement can lead to improved job performance, lower turnover rates, and greater organizational efficiency in the banking sector.

Acknowledgment
The authors would like to thank the Editor-in-Chief and a reviewer for their helpful comments that, in our view, have helped to improve the quality of the manuscript significantly. Besides, this study is the result of collaboration between researchers from the University of Law, Hue University, and School of Business and Economics, Duy Tan University. The authors would like to thank both institutions for their support and facilitation in the publication of this research.