IDEAS home Printed from https://ideas.repec.org/a/ajp/edwast/v8y2024i4p2418-2429id1557.html
   My bibliography  Save this article

Audit committee and the quality of financial reporting information - evidence in the new organisational structure of Vietnamese listed companies

Author

Listed:
  • Le Doan Minh Duc
  • Huynh Loi
  • Phung Quoc Viet

Abstract

The Audit Committee (AC) is a new part of organisational structure of a joint-stock company (JSCs), which has just been legislated in Vietnam since 2021. The AC aims to supervise activities to enhance the truthfulness and fairness of financial reporting information. The article aims to analyze and evaluate the actual effectiveness of the AC in improving the quality of financial statement information. The secondary data including 255 observations from listed companies that have established AC. We carried out analysis and forecast using the binary logistic model. The results show that the AC has played a primary role to improve the quality of financial statement information.

Suggested Citation

  • Le Doan Minh Duc & Huynh Loi & Phung Quoc Viet, 2024. "Audit committee and the quality of financial reporting information - evidence in the new organisational structure of Vietnamese listed companies," Edelweiss Applied Science and Technology, Learning Gate, vol. 8(4), pages 2418-2429.
  • Handle: RePEc:ajp:edwast:v:8:y:2024:i:4:p:2418-2429:id:1557
    as

    Download full text from publisher

    File URL: https://learning-gate.com/index.php/2576-8484/article/view/1557/559
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ajp:edwast:v:8:y:2024:i:4:p:2418-2429:id:1557. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Melissa Fernandes (email available below). General contact details of provider: https://learning-gate.com/index.php/2576-8484/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.