Nhat Minh DAO's scientific contributions
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Publications (2)
With the aim of determining the factors affecting the application of IFRS in teaching for universities and colleges with accounting and auditing training, the research was conducted at 30 universities, colleges with accounting and auditing majors, and 208 lecturers who are engaged in teaching accounting and auditing in Vietnam. Next, the study empl...
Citations
... With the enactment of updated accounting standards by the International Accounting Standards Board, universities need to work together to broaden accounting education, equipping undergraduates and graduates with new professional skills [38][39][40]. Additionally, the International Accounting Education Standards Board has released eight standards that establish international benchmarks for accounting education and professional development. ...
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![[object Object]](https://i1.rgstatic.net/ii/profile.image/835274133213185-1576156280537_Q64/Thi-Le-Hang-Nguyen.jpg)
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... Research by Chuc et al. (2019) has pointed out the challenges and disadvantages for businesses when applying IFRS including IFRS complications, guidance on first-time IFRS adoption, underdeveloped capital markets, weak laws and regulations enforcement, high cost of implementing IFRS, requirement of qualified staff, environmental barriers, staff training, etc. Studies on the application of IFRS in businesses, such as the study of Nguyen et al. (2020), have also documented the factors affecting the ability to apply IFRS including size of enterprise, profit ratio, and debt ratio. The research of Nguyen (2022) finds that firm size, profitability, foreign investment, and independent audit affect the willingness to adopt IFRS in Vietnamese enterprises. ...
