The development of a market economy, especially the financial markets is asking for transparency and
truthfulness of the financial information with high quality. The information in the financial statements will
impact directly and indirectly to the rights and decisions of investors. Independent auditors play a role of
evaluating truthfulness and reasonable financial information in enterprises, however there are still risks. This
study focuses on analyzing the factors affecting the quality of financial statements audit in enterprises. The
analytical methods used in this study are: factor analysis method to explore and test the Cronbach's alpha
coefficient for the construction and testing of measuring scales. Moreover, linear structural modeling method
(Structural Equation Mode...
This work is sponsored by a Vietnam National University Scientist Links (VNU – VSL project, entitled:
“Analysis of Victory Index at Telecommunications companies in Vietnam” under the Grant Number
Currently, Vietnam telecoms market has dramatically shifted from the proprietary field to competitive one with
all economic sectors, including with ones of foreign enterprises. The concentration on technology and services
together with comprehensively international economic integration requires that each element of the market
should have particular policies and strategies to maintain and improve market share for sustainability in the
market economy. Hurwitz & Associates’ (2011) analysis methodology of victory index is used to analyze and
evaluate current status, vision a...
Authors: Do Huu, Hai; Nham Phong, Tuan; Pham Van, Tuan (2015-05)
This study focuses on factors contributing to the development of the retail banking services (RBS) in Hanoi,
Vietnam. A four factor model is established, corresponding to four hypotheses in this paper. Based on a sample size of 615 customers and through a multiple regression analysis, results show that IT infrastructure - service channels and tangibles are factors contributing to the development of the RBS in Hanoi, Vietnam. This result suggests that customers care about the convenience, speed and quality of serving of banking staff. Therefore, banks should always focus on upgrading IT infrastructure and online trading system; in addition, they often have to improve facilities in workplace, professional services and marketing, etc. The paper provides several implications to practit...