• Spatial Information Research
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• v.8 no.2
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• pp.289-300
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• 2000

The development of a UIS driven by muncipal governments has been expanding through the wide application of GIS since NGIS project initiated. City of Inchon has developed a sewage management system as the first-year product of the long-term UIS project. GIS auditing process has been adopted to secure the credibility and stability, and to minimize the critical failure factors for building the sewage management system. So far, the auditing method generally used for developing information system in general purposes has been applied to the GIS field due to the absence of proper method for GIS auditing only. This study proposes major differentials in terms of the auditing between GIS and general information system based on the results from auditing Inchon´s sewage management system. The major results from this study would contribute to the establishment of the methodology and accompanying documents for the proper GIS auditing.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.159-168
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• 2022

The purpose of this study is to look at the precise direction and magnitude of cultural elements such as education, gender, power distance, and risk-taking proclivity on ethical decision-making. Data was collected from 194 interviewees in three groups: general business students, accounting major students, and professional auditors in Vietnam. The path analysis is used to test the impact of cultural factors on ethical awareness, ethical judgment, and ethical intention in different dubious scenarios at the personal level as independent variables, intermediate variables, and moderating variables. The metric is the percentage of respondents who believe a particular behavior is unethical based on a set of ethical principles. The researchers used SPSS AMOS software to conduct a confirmatory factor survey to evaluate the convergent and discriminant validity of latent variables. The results show differences between the two groups of students and professionals on these measures, suggesting that all of the four factors have an effect on ethical decision-making. Based on research results, some recommendations are proposed related to the four factors to improve the ethics of future generations of auditors in Vietnam. This study also contributes to the theory of culture in particular and cultural interference in general in the field of accounting-auditing in Vietnam in the process of international integration.

• Korean System Dynamics Review
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• v.12 no.3
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• pp.25-46
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• 2011

Recently, performance auditing system of governmen is carried out as most promising framework of government audit. Performance audit by the Board of Audit and Inspection of Korea involves assessing the causes and effects of government policies, programs, and Institutions with the criteria of economy, efficiency, effectiveness. Performance auditing will contribute to strengthening the values of objective assessments of whether public resources are responsibly and effectively managed to achieve intended results. Nevertheless, there seems to be a problems appears in implementation of audit. That is the problems of tendency return to legitimacy audit which is result from the lack of strong approach and methodology. So, this study purpose to developing stronger audit concepts and methods that add to the process and framework of traditional performance auditing system. First, this study evaluates the limitation of current performance auditing system with the perspective of systems thinking. Second, this study analyzes the process and method of current system and develop the conceptual model of the Dynamics Audit System using the system dynamics methodology, which focused on the appropriate auditing process and framework.

• The Journal of Industrial Distribution & Business
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• v.6 no.1
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• pp.37-40
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• 2015

Purpose - Investors, creditors, governments, and others make decisions using reasonable information provided by others. In many cases, the users of this information have goals and objectives conflicting with those of the information's producers, indicating the need for external auditors. Research design, data, and methodology - Competition in auditing has noticeably intensified globally, especially in developed countries. This means that auditors are striving to increase the efficiency of their methods. In recent years, risk-based auditing has become prominent among these efforts. In risk-assessment auditing, the auditor may directly affect the effectiveness and efficiency of the audit. Results - As a central framework, the risk assessment process improves audit quality and effectiveness such that the audit will lead to necessary changes. Previous studies have shown that risk assessment affects the nature, timing, and content of audit procedures. Conclusions - In the planning stage of an audit, audit risk assessment may identify any inappropriate or inefficient distribution of resources or determine whether the results of an audit will be ineffective or incorrect. Thus, assessing audit risk is a critical task.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.129-137
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• 2021

This paper aims to analyze whether company characteristics are potential determinants of human resource accounting (HRA) disclosure practices by Vietnamese listed companies. It examines the human resource disclosure level of 204 companies by content analysis of these companies' annual reports. The study has relied on a multiple linear regression to test the association between a number of corporate attributes and the extent of human resource disclosure in companies' annual reports. The extent of human resource disclosure was measured using unweighted human resource disclosure index. The explanatory variables considered in this study were firm size, firm age, profitability, leverage, industry profile, and auditor type. The results revealed that the most influential variable for explaining firms' variation in human resource disclosure is firm size followed by firm age and profitability. Thus, it can be concluded that firm size, firm age and profitability are major predictors that may affect the variety of HRA disclosure practices on firms listed in the Vietnam Stock Exchange. However, neither industry profile nor auditor type seems to explain differences in human resource disclosure practices between Vietnamese listed firms, indicating that company's industry profile and auditor type are not a matter for the company to disclose HRA information.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.445-453
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• 2020

Independence is a factor which has a significant impact on auditing quality, especially in the recent times where the marketplace is increasingly demanding transparency. The independence of auditors is assessed based on the main criteria such as the reliability of the audit opinions, the accuracy, truthfulness of financial reports, and the objectivity in the opinions of the auditor. The study investigates the effects of non-audit services (NAS) on auditor independence in emerging economies such as Vietnam. Non-audit services include taxation services, management advisory services and outsourcing internal audit services. Based on previously relevant researches, the authors develop hypotheses and a regression model about non-audit services (independent variables) and audit independence (dependent variable). The research collects data by 5-scale Likert questionnaire. The findings indicate the relationship between NAS and auditor independence. Specifically, the results reveal two main factors that have influence on auditor independence, namely, taxation services and management advisory services. The results of our research can be considered as new findings and can be compared to previous researches in Vietnam, which establishes a new viewpoint about the relationship between the NAS and the independence of the auditor. This result can be implemented for countries or jurisdictions which are similar to Vietnam.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.873-882
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• 2021

The study investigates the key factors that affect the adoption of the International Financial Reporting Standards (IFRS) by companies listed on Ho Chi Minh Stock Exchange (HOSE) in Vietnam. The factors that are studied in this research include total debt-to-equity ratio, firm size, return-on-equity ratio, audit quality, foreign investment, and financial institution category. The authors have utilized quantitative and qualitative analyses in combination with a logistics regression model and other available analytical tools for conducting the research. All statistics processed in the paper were based on 379 audited financial statements issued in 2018. The results reveal that factors like firm size, return on equity (ROE), audit quality, foreign investment, and financial institution category positively affect the IFRS adoption of HOSE-listed companies, while total debt-to-equity ratio negatively impacts the adoption. The findings suggest Vietnamese law and policy-makers, when promoting the adoption of IFRS by listed companies, should focus more on five variables with positive influence and they can disregard the total debt-to-equity ratio that is insignificant as a factor affecting the adoption of IFRS. This implication could be applied for other firms in Vietnam and for enterprises in other countries, which are in the same stage of IFRS application.

• Corrugated packaging logistics
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• v.5 no.24
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• pp.149-153
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• 1998

• Journal of Environmental Impact Assessment
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• v.4 no.3
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• pp.9-13
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• 1995

In July 1993 a new prescription of the EC was finished, concerning the voluntary participation of enterprises in a common auditing system. By this in the EC-member countries there must be founded centers of environmental auditing where experienced experts of environmental auditing should be accredited. These accredited experts are controllers for evaluating and certification of carried out environmental-auditings. An environmental-auditing practically represents an environmental assessment for an already existing enterprise with establishing corresponding programmes and strategies for the internal management to improve the environmental relations. Much experiences, which could be collected in the field of EIA during the last years may be transfered to this new task immediately. Only an essential difference there should not be overseen because of national legislation EIA in the defined cases must be carried out. By the EC-prescription carrying out an environmental-auditing for an enterprise is optional, it is recommended only. It was not introduced as a must. In spite of this fact because of the hard competition on the market there will be developed a pressure for the enterprises, to carry out such environmental-auditings. At present already a number of first projects in this direction can be seen, in the first line above all enterprises with the necessary economic power want to use this possibility, to gain better positions on the market. We have already gathered the first experiences in this field. We arranged corresponding contacts to several enterprises within the surroundings of Dresden. Within an opening discussion, where the project is explained and discussed with the management of the enterprise very detailed, the understanding, the readiness and the cooperation for the project are generated necessary prerequesits for the success of the whole work. By means of careful detail-work in collaboration with all departments and on all levels of the enterprise the total mass and energy-balances of the factory established and analysed. There are included also such ranges like material delivery, personal policy, public relations and sale as well as waste management. It is important that all people working in the factory have the feeling to be our partners, and not to have the impression to be checked or controled by an outside organization. This one of the most important factors of environmental auditing, in order to wake up and to develop a common interest on all sides. At the end of the environmental auditing there will be according to the prescription of the EC a catalogue of measures to do immediately, short time, mean time and long time for improvement of the environmental situation of the enterprise. All proposals are made in connection with a corresponding economic evaluation. These measures and programmes are declared as the environmental manual and are the basis for the work of the environmental management of the enterprise for the next three years. According to the EC-prescription, the enterprise with this environmental manual can get a corresponding certificate, which may be used for public relation purposes.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.41-50
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• 2020

The paper aims to investigate auditors, auditing firms and other external factors that affect quality of information technology audit in Vietnam. We conducted 2 types of data collections including direct and on survey. For direct survey, we sent directly to auditors at the training classes organized by State Securities Exchanges Commission. An online survey was established and Google doc link was provided to the Big4 and non-Big4 auditors. We received 138 survey responses in that 90 auditors came from Big4 and 48 auditors from non-Big4 firms. The data are analyzed using a factor analysis and compare means approaches to illustrate the potential IT audit quality factors and identify differences between two groups of auditors. The results show that independence and accounting knowledge and audit skills are the most important factors. And since external auditors perform many assurance services, the independence is critical. The result also shows that the auditors need to have enough competent and professional skills when conducting an audit, especially within an IT environment that requires high quality. The findings suggest a similar pattern of two groups in the context of Vietnam and some factors of auditors and auditing firms appear to have a statistically significant impact on quality of IT audit.