Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal International Journal of Trends in Accounting Research
Lam, Nguyen Thanh
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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.
Unpacking the Nexus Between CEO Characteristics and Risk-Taking Behavior: A Systematic Literature Review Using the ADO Model Lam, 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.v6i1.1013

Abstract

This study systematically reviews empirical research on how CEO characteristics influence firm?level risk?taking behavior, applying the Antecedent–Decision–Outcome (ADO) framework to integrate and synthesize heterogeneous findings. Design/methodology/approach – Following PRISMA guidelines, we searched the Scopus database for peer?reviewed articles published between 2000 and 2024. From 1,230 initial records, 34 studies satisfied our inclusion criteria. Each article was coded for antecedents (demographics, professional experience, psychological traits, incentive structures, and structural roles), decisions (strategic risk?taking, financial policies, and operational actions), and outcomes (financial performance, risk metrics, and strategic results). Findings – The evidence demonstrates that a broad array of CEO traits—beyond basic demographics—significantly shape organizational risk?taking choices, which in turn drive firm performance and risk profiles. We identify underexplored antecedents (e.g. religious affiliation, overconfidence), reveal the importance of contextual moderators (governance mechanisms, industry and macroeconomic conditions), and highlight gaps in research on emerging and transitional economies. Originality/value – By explicitly framing the literature through an ADO lens, this review offers a unifying conceptual model that advances Upper Echelons and Behavioral Agency theories. It provides actionable insights for boards, compensation committees, and regulators, while charting a clear agenda for future mixed?methods and longitudinal studies
Co-Authors Dat, Nguyen Thanh