How to cite this paper
Do, D., Tran, M., Nguyen, T., Truong, D & Pham, D. (2018). Determinants influencing differences of financial statements under Vietnamese accounting and international accounting: The case of Vietnam.Management Science Letters , 8(6), 555-568.
Refrences
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Bonner, S. E. (1994). A model of the effects of audit task complexity. Accounting, Organizations and Society, 19(3), 213-234.
Cao, T. C. V. (2016). Report of factors that influence on establishing Vietnamese Accounting Stand-ards in conditions applying International Accounting Standards, PhD thesis, University of Econom-ics of Ho Chi Minh City.
Chand, P., Patel, C., & Day, R. (2008). Factors causing differences in the financial reporting practices in selected south pacific countries in the post – convergence period, Asian Academy of Management Journal, 13(2), 111–129.
Chow, C. W., Harrison, G. L., McKinnon, J. L., & Wu, A. (2002). The organizational culture of public accounting firms: evidence from Taiwanese local and US affiliated firms. Accounting, Organizations and Society, 27(4-5), 347-360.
Creswell, J. W. (2003). Research design: Qualitative, Quantitative and Mixed Methods Approaches. 2nd Ed, Thousand Oaks, Sage publications.
Deloitte (2016), Reference Manual for Auditing, Hanoi.
Do, D. T., & Truong, D.D. (2017). Vietnam Accountants and International Accountants in the Presen-tation of Financial Statements: In the case of FDI enterprises in Vietnam. The Proceedings of the Re-search and Training: create accounting and auditing of Vietnamese universities according to interna-tional standards, National Economics University.
Doupnik, T. S., & Salter, S. B. (1995). External environment, culture and accounting practice: A prelim-inary test of a general model of international accounting development. International Journal of Ac-counting, 30(3), 189–207.
General Statistics Office (2016), Statistical yearbook of 2016. Finance Publishing House.
Gorsuch, R. L. (1983). Factor Analysis. 2nd Ed., Hillsdale, NJ: Erlbaum.
Ha, X. T., Nguyen, N. H. (2011). Applying international accounting standards to financial reporting in Vietnam joint stock companies to prepare for listing in the stock market International Journal of Economic Development, 251, 17-30.
Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (1998). Multivariate Data Analysis, Pren-tice-Hall International. Inc, New Jersey.
Hoang, T., Chu, N. M. N. (2008). Analyzing researched data with SPSS. 2nd Ed, Hong Duc Publishing House, Ho Chi Minh City.
Hopwood, A. J. (2000). Understanding financial accounting practice. Accounting, Organizations and Society, 25(8), 763–766.
Le, H. P. (2011). Convergence between Vietnamese accounting standards and international accounting standards – Present situation, causes and oriented development. Accounting and Auditing Magazine, 11, 20-36.
Le, H. P. (2014). Applying Vietnamese accounting standards to perfect financial reporting systems in conditions of Vietnam’s companies. PhD thesis, University of Economics of Ho Chi Minh City.
Le, M. H. (2007). VAS 15 and IAS 11 about construction contracts – differences, Accounting Maga-zine, 8, 17-20.
Libby, R., & Luft, J. (1993). Determinants of judgment performance in accounting settings: Ability, knowledge, motivation and environment. Accounting, Organizations and Society, 18(5), 425–450.
National Assembly (2015). Accounting Law No. 88/2015/QH13.
Nguyen, T. C. (2016). Roles of directly foreign investment in Vietnam’s exported products restructur-ing, accessed at http://www.mof.gov.vn.
Nguyen, T.H.T.B., & Lam, A. H. (2017). Financial development, international trade, and stock market integration: Evidence in six southeastern Asia countries. Journal of Economics & Development, 19(3), 5-17.
Nobes, C. W. (1998). Towards a general model of the reasons for international differences in financial reporting, accessed 12 March, 2017, Available at: http://onlinelibrary.wiley.com.
Ouda, H. A. G (2004). Basis requirements model for successful implementation of accounting in the public sector. International Consortium on Governmental Financial Management, 4(1), 1-26.
Pham, D. C. (2017). Application of method that learners are key concerns in financial accounting train-ing: foreign experience and lessons for Vietnam, Scientific Seminar of Researching and training ac-countants, auditors in Vietnam’ universities following International Standard, National Economics University.
Radebaugh, L. H., & Gray, S. J. (2002). International accounting and multinational enterprises. 5th Ed, New York: John Wiley.
Strauss, A., & Corbin, J. (1998). Basics of qualitative research: techniques and procedures for develop-ing grounded theory. 2nd Ed, London: Sage publications.
The Ministry of Finance (2010). Vietnamese Accounting Standards. Finance Publishing House, Hanoi.
Tran, M. D. (2016). Vietnam Accountant - Transition for the past 20 years. Presentations at the work-shop Presented at Auditing Audit Seminar - 20 Years of Reform and Integration, Magazine Mathe-matics and Auditing, April 2016.
Tran, M. D. & Do, D. T. (2017). Items on the financial statements of FDI firms under Vietnamese ac-countant and international accountant: What is the difference?, Proceedings of Accounting-Auditing Training in accordance with IFRS during the Industrial Revolution 4.0, Hanoi University of Business and Technology – Vietnam Association of Accountants and Auditors.
Tran, Q. T. (2013). Building Vietnam financial reporting standards to meet the trend of international accounting convergence. PhD thesis, University of Economics of Ho Chi Minh City.
Trotman, K. T. (1996). Research methods for judgment and decision making studies in auditing. Austral-ia: Coopers and Lybrand and Accounting Association of Australia and New Zealand.
Zhang, G. (2005). Environmental factors in China’s financial accounting development since 1949. PhD Thesis, Erasmus University Rotterdam.
Zysman, J. (1983). Government, markets and growth: Financial systems and the politics of industrial change. New York: Cornell University Press.
Bonner, S. E. (1994). A model of the effects of audit task complexity. Accounting, Organizations and Society, 19(3), 213-234.
Cao, T. C. V. (2016). Report of factors that influence on establishing Vietnamese Accounting Stand-ards in conditions applying International Accounting Standards, PhD thesis, University of Econom-ics of Ho Chi Minh City.
Chand, P., Patel, C., & Day, R. (2008). Factors causing differences in the financial reporting practices in selected south pacific countries in the post – convergence period, Asian Academy of Management Journal, 13(2), 111–129.
Chow, C. W., Harrison, G. L., McKinnon, J. L., & Wu, A. (2002). The organizational culture of public accounting firms: evidence from Taiwanese local and US affiliated firms. Accounting, Organizations and Society, 27(4-5), 347-360.
Creswell, J. W. (2003). Research design: Qualitative, Quantitative and Mixed Methods Approaches. 2nd Ed, Thousand Oaks, Sage publications.
Deloitte (2016), Reference Manual for Auditing, Hanoi.
Do, D. T., & Truong, D.D. (2017). Vietnam Accountants and International Accountants in the Presen-tation of Financial Statements: In the case of FDI enterprises in Vietnam. The Proceedings of the Re-search and Training: create accounting and auditing of Vietnamese universities according to interna-tional standards, National Economics University.
Doupnik, T. S., & Salter, S. B. (1995). External environment, culture and accounting practice: A prelim-inary test of a general model of international accounting development. International Journal of Ac-counting, 30(3), 189–207.
General Statistics Office (2016), Statistical yearbook of 2016. Finance Publishing House.
Gorsuch, R. L. (1983). Factor Analysis. 2nd Ed., Hillsdale, NJ: Erlbaum.
Ha, X. T., Nguyen, N. H. (2011). Applying international accounting standards to financial reporting in Vietnam joint stock companies to prepare for listing in the stock market International Journal of Economic Development, 251, 17-30.
Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (1998). Multivariate Data Analysis, Pren-tice-Hall International. Inc, New Jersey.
Hoang, T., Chu, N. M. N. (2008). Analyzing researched data with SPSS. 2nd Ed, Hong Duc Publishing House, Ho Chi Minh City.
Hopwood, A. J. (2000). Understanding financial accounting practice. Accounting, Organizations and Society, 25(8), 763–766.
Le, H. P. (2011). Convergence between Vietnamese accounting standards and international accounting standards – Present situation, causes and oriented development. Accounting and Auditing Magazine, 11, 20-36.
Le, H. P. (2014). Applying Vietnamese accounting standards to perfect financial reporting systems in conditions of Vietnam’s companies. PhD thesis, University of Economics of Ho Chi Minh City.
Le, M. H. (2007). VAS 15 and IAS 11 about construction contracts – differences, Accounting Maga-zine, 8, 17-20.
Libby, R., & Luft, J. (1993). Determinants of judgment performance in accounting settings: Ability, knowledge, motivation and environment. Accounting, Organizations and Society, 18(5), 425–450.
National Assembly (2015). Accounting Law No. 88/2015/QH13.
Nguyen, T. C. (2016). Roles of directly foreign investment in Vietnam’s exported products restructur-ing, accessed at http://www.mof.gov.vn.
Nguyen, T.H.T.B., & Lam, A. H. (2017). Financial development, international trade, and stock market integration: Evidence in six southeastern Asia countries. Journal of Economics & Development, 19(3), 5-17.
Nobes, C. W. (1998). Towards a general model of the reasons for international differences in financial reporting, accessed 12 March, 2017, Available at: http://onlinelibrary.wiley.com.
Ouda, H. A. G (2004). Basis requirements model for successful implementation of accounting in the public sector. International Consortium on Governmental Financial Management, 4(1), 1-26.
Pham, D. C. (2017). Application of method that learners are key concerns in financial accounting train-ing: foreign experience and lessons for Vietnam, Scientific Seminar of Researching and training ac-countants, auditors in Vietnam’ universities following International Standard, National Economics University.
Radebaugh, L. H., & Gray, S. J. (2002). International accounting and multinational enterprises. 5th Ed, New York: John Wiley.
Strauss, A., & Corbin, J. (1998). Basics of qualitative research: techniques and procedures for develop-ing grounded theory. 2nd Ed, London: Sage publications.
The Ministry of Finance (2010). Vietnamese Accounting Standards. Finance Publishing House, Hanoi.
Tran, M. D. (2016). Vietnam Accountant - Transition for the past 20 years. Presentations at the work-shop Presented at Auditing Audit Seminar - 20 Years of Reform and Integration, Magazine Mathe-matics and Auditing, April 2016.
Tran, M. D. & Do, D. T. (2017). Items on the financial statements of FDI firms under Vietnamese ac-countant and international accountant: What is the difference?, Proceedings of Accounting-Auditing Training in accordance with IFRS during the Industrial Revolution 4.0, Hanoi University of Business and Technology – Vietnam Association of Accountants and Auditors.
Tran, Q. T. (2013). Building Vietnam financial reporting standards to meet the trend of international accounting convergence. PhD thesis, University of Economics of Ho Chi Minh City.
Trotman, K. T. (1996). Research methods for judgment and decision making studies in auditing. Austral-ia: Coopers and Lybrand and Accounting Association of Australia and New Zealand.
Zhang, G. (2005). Environmental factors in China’s financial accounting development since 1949. PhD Thesis, Erasmus University Rotterdam.
Zysman, J. (1983). Government, markets and growth: Financial systems and the politics of industrial change. New York: Cornell University Press.