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All Journal Jurnal Ilmiah Ilmu Terapan Universitas Jambi Journal of Advances in Accounting, Economics, and Management
Hung, Pham Huy
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering

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The Influence of Corporate Governance on Tax Avoidance and The Role of Independent Auditors in Vietnamese Firms Hung, Pham Huy
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.486

Abstract

This research addresses how corporate governance mechanisms influence tax avoidance in Vietnamese firms and the role of independent auditors in detecting or mitigating tax avoidance. The purpose of the research is to explore the relationship between corporate governance structures (e.g., independent boards, audit committees) and tax behavior, as well as to assess how auditors interact with these governance mechanisms to ensure tax compliance. A qualitative case study approach was used to analyze six companies from different sectors and governance models (2 state-owned enterprises; 2 family-owned private companies; and 2 publicly listed companies) through 18 interviews conducted between May 2024 and October 2024 with 3 key individuals from each company, including: Independent auditor; Company CEO; Manager or administrator, along with documentary analysis of financial statements and tax filings. The research found that firms with stronger governance (e.g., independent boards and active audit committees) are less likely to engage in tax avoidance, while weak governance structures often lead to more aggressive tax strategies. Independent auditors were more effective in well-governed firms, but faced ethical challenges in weaker ones. These findings are significant because they highlight the importance of strengthening governance frameworks and ensuring auditor independence to reduce tax avoidance and improve corporate transparency in Vietnam.
EMPLOYEE SATISFACTION, ENGAGEMENT AND FINANCIAL PERFORMANCE IN STOCK BROKERAGE COMPANIES Mo, Nguyen Thi; Binh, Nguyen Thanh; Nhung, Le Thi; Hung, Pham Huy; Cu, Hoang Manh; Linh, Nguyen Thuy; Hai, Tran Van
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 8 No. 1 (2024): Volume 8, Nomor 1, June 2024
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v8i1.32199

Abstract

In the context of human resources in the securities industry being depleted after the Covid-19 pandemic, with strong fluctuations and many risks, maintaining and improving the quality of human resources to meet the, an urgent new development stage for the sustainable development of securities companies. Recent studies around the world to meet the needs of workers mostly focus on fields such as banking, manufacturing, etc. The results show that leadership style or salary has a direct impact on meeting the needs of workers. However, the securities industry with young human resources in developing countries like Vietnam has its own differences. The goal of the study is to clarify the relationship between satisfaction, engagement and financial performance in securities companies in Vietnam after the Covid-19 pandemic. Sample data was collected online by the authors from 225 employees working at securities companies in Vietnam, in the period from September 2023 to December 2023. Using quantitative research on the PLS-SEM linear structural model on SPSS 20 and AMOS 20 software, the results show that securities employees are not really satisfied with their current job, identifying 2 factors. Factors that have a strong influence on the financial performance of securities companies include: (1) Training and advancement and (2) Working environment. This is consistent with the characteristics of securities human resources in Vietnam. The study adds to the understanding of meeting employee needs through training and improving the work environment, which in turn will improve a company's financial performance.
Co-Authors Binh, Nguyen Thanh Cu, Hoang Manh Hai, Tran Van Linh, Nguyen Thuy Mo, Nguyen Thi Nhung, Le Thi