Tien-Thuy Thi Vo

This paper aims to measure the influence of emotional intelligence on auditors’ judgment and the sustainability of audit activities in the Vietnamese market through auditors’ perceptions. Data were collected through interviews using questionnaires from 232 auditors who currently work for independent audit firms in many provinces and cities. The research methods used include Cronbach’s Alpha test, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Structural Equation Modeling (SEM). The study showed that 5 of 5 factors of emotional intelligence positively affect the auditors’ judgment. These are intrapersonal awareness competency, interpersonal relationship capability, stress management ability, environment adaptability potentiality, and mood creativity focus. Meanwhile, only 4 of 5 factors of emotional intelligence positively influence the audit sustainability of audit projects (excluding interpersonal relationship capability). The study also shows that the auditor’s judgment has a positive influence on audit sustainability. Besides, there is a great difference related to the emotional intelligence and its impact on auditor’s judgment and audit sustainability based on gender. The study’s results provide scientific evidence that human factors, especially emotional intelligence, influence the auditor’s judgment and the sustainability of his/her professional career.

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.

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.