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p-Index From 2020 - 2025
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All Journal International Journal of Trends in Accounting Research
Dat, Nguyen Thanh
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Impact of Customer Online Reviews on Purchase Decision in Vietnam: Using Brand Switching as A Mediator Nguyen, Thanh Lam; Dat, Nguyen Thanh
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 1 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i1.609

Abstract

The rapid development of technology leads to diversification in consumer behavior. Businesses face greater competition challenges. New factors such as online customer reviews also affect consumer purchasing decisions. In order to create sustainable sales growth, businesses need to pay attention to the customer experience to reduce the percentage of customers switching to a new brand. This study incorporates these factors into the proposed model to assess their relationship. The analytical results show that the factors of customer online reviews and brand switching all impact purchase decisions.. Research is meant for businesses in general and marketers in particularly.
Determinants of Independent Audit Opinions: Evidence From Hose-Listed Firms Lam, Nguyen Thanh; Dat, Nguyen Thanh
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.983

Abstract

This study investigates the factors influencing independent auditor opinions on the financial statements of companies listed on the Ho Chi Minh Stock Exchange (HOSE). Using a sample of 413 firms spanning 2020–2024 (2,065 firm-year observations), the research employs logistic regression to examine the impact of nine financial and non-financial variables. The model yields statistically significant results (F = 2.56, Sig = 0.048, R² = 0.0591), with six out of nine hypotheses supported. Specifically, current ratio, fixed asset turnover, inventory turnover, debt ratio, audit firm size, and the proportion of non-executive board members significantly influence audit opinions. Audit firm size and board independence exhibit the most pronounced effects among these. In contrast, return on equity (ROE), revenue growth, and audit report lag do not show significant associations, diverging from findings in prior literature. The modest explanatory power of the model (R² = 5.91%) highlights the challenge of capturing audit opinion determinants in an emerging market context. The study suggests that firms improve liquidity, asset efficiency, and corporate governance while aligning with larger firms to enhance audit outcomes. Audit firms are encouraged to strengthen their technical capacity and governance assessments. Regulatory bodies are advised to promote board independence, monitor financial leverage, and accelerate IFRS implementation.
Co-Authors Lam, Nguyen Thanh Nguyen, Thanh Lam