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Financial reporting quality in pandemic era: case analysis of Vietnamese enterprises

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  • Quoc Thuan Pham
  • Xuan Thuy Ho
  • Thi Phuong Loan Nguyen
  • Thi Huyen Quyen Pham
  • Anh Thanh Bui

Abstract

This study aimed to evaluate the financial reporting quality (FRQ) of Vietnamese enterprises in the pandemic era. It also examines the effect of the Big 4 audit firms in addition to non-Big 4 audits, and internal control effectiveness (ICE) on FRQ. The case study method was implemented to complete the scale of the FRQ identified by IASB in 2010 (FASB & IASB 2010) and identify the challenges encountered when preparing and representing financial reports (FRs) during the COVID-19 pandemic crisis. The survey was conducted to measure the FRQ and to examine the effect of the three factors detailed above on the FRQ. The research results indicate that all three factors significantly affect the FRQ. The results also imply the predictive value of Vietnam enterprises’ FRs in that they have been strongly affected by the COVID-19 pandemic.

Suggested Citation

  • Quoc Thuan Pham & Xuan Thuy Ho & Thi Phuong Loan Nguyen & Thi Huyen Quyen Pham & Anh Thanh Bui, 2023. "Financial reporting quality in pandemic era: case analysis of Vietnamese enterprises," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 13(1), pages 330-352, January.
    • Handle: RePEc:taf:jsustf:v:13:y:2023:i:1:p:330-352
    DOI: 10.1080/20430795.2021.1905411
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