{"id":"https://openalex.org/W4381613296","doi":"https://doi.org/10.26668/businessreview/2023.v8i5.1010","title":"Impact of Internal Control on the Quality of Accounting Information at Enterprises Listed on the Stock Market in Vietnam","display_name":"Impact of Internal Control on the Quality of Accounting Information at Enterprises Listed on the Stock Market in Vietnam","publication_year":2023,"publication_date":"2023-05-22","ids":{"openalex":"https://openalex.org/W4381613296","doi":"https://doi.org/10.26668/businessreview/2023.v8i5.1010"},"language":"en","primary_location":{"id":"doi:10.26668/businessreview/2023.v8i5.1010","doi":"https://doi.org/10.26668/businessreview/2023.v8i5.1010","is_oa":true,"landing_page_url":"http://dx.doi.org/10.26668/businessreview/2023.v8i5.1010","pdf_url":"https://www.openaccessojs.com/JBReview/article/download/1010/780","source":{"id":"https://openalex.org/S2736802132","display_name":"International Journal of Professional Business Review","issn_l":"2525-3654","issn":["2525-3654"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310312390","host_organization_name":"Tutor Treinamento e Desenvolvimento","host_organization_lineage":["https://openalex.org/P4310312390"],"host_organization_lineage_names":["Tutor Treinamento e Desenvolvimento"],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Professional Business Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.openaccessojs.com/JBReview/article/download/1010/780","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5101495529","display_name":"Thi Ngoc Lan Nguyen","orcid":"https://orcid.org/0009-0006-6069-4130","observed_orcids":["https://orcid.org/0009-0006-6069-4130"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Thi Ngoc Lan Nguyen","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0009-0006-6069-4130","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5044073333","display_name":"Thi Kim Anh Vu","orcid":"https://orcid.org/0000-0003-3647-8041","observed_orcids":["https://orcid.org/0000-0003-3647-8041"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Thi Kim Anh Vu","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-3647-8041","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5039039779","display_name":"Bui Thi Ngoc","orcid":"https://orcid.org/0000-0001-6119-5671","observed_orcids":["https://orcid.org/0000-0001-6119-5671"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Thi Ngoc Bui","raw_affiliation_strings":["Hanoi , Vietnam"],"raw_orcid":"https://orcid.org/0000-0001-6119-5671","affiliations":[{"raw_affiliation_string":"Hanoi , Vietnam","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.9984,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.95319256,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":98},"biblio":{"volume":"8","issue":"5","first_page":"e01010","last_page":"e01010"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8881999850273132,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8881999850273132,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.05139999836683273,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.027899999171495438,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.9990000128746033},{"id":"https://openalex.org/keywords/accounting-information-quality","display_name":"accounting information quality","score":0.9750000238418579},{"id":"https://openalex.org/keywords/coso-framework","display_name":"COSO framework","score":0.9020000100135803},{"id":"https://openalex.org/keywords/control-environment","display_name":"control environment","score":0.8970000147819519},{"id":"https://openalex.org/keywords/risk-assessment","display_name":"risk assessment","score":0.9160000085830688},{"id":"https://openalex.org/keywords/monitoring","display_name":"monitoring","score":0.8939999938011169},{"id":"https://openalex.org/keywords/information-and-communication","display_name":"information and communication","score":0.7829999923706055},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.6890000104904175},{"id":"https://openalex.org/keywords/vietnamese-stock-market","display_name":"Vietnamese stock market","score":0.7519999742507935},{"id":"https://openalex.org/keywords/financial-fraud-prevention","display_name":"financial fraud prevention","score":0.8100000023841858}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.579572856426239},{"id":"https://openalex.org/C197947376","wikidata":"https://www.wikidata.org/wiki/Q5155608","display_name":"Comparability","level":2,"score":0.568604588508606},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.5204803943634033},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.501131534576416},{"id":"https://openalex.org/C153240184","wikidata":"https://www.wikidata.org/wiki/Q3243772","display_name":"Control variable","level":2,"score":0.5008888244628906},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4834824204444885},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.46845436096191406},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.45099401473999023},{"id":"https://openalex.org/C3018868096","wikidata":"https://www.wikidata.org/wiki/Q2693233","display_name":"Internal consistency","level":3,"score":0.434179425239563},{"id":"https://openalex.org/C45983554","wikidata":"https://www.wikidata.org/wiki/Q3412851","display_name":"Information quality","level":3,"score":0.4308548867702484},{"id":"https://openalex.org/C43214815","wikidata":"https://www.wikidata.org/wiki/Q7310987","display_name":"Reliability (semiconductor)","level":3,"score":0.42625701427459717},{"id":"https://openalex.org/C48921125","wikidata":"https://www.wikidata.org/wiki/Q10861030","display_name":"Linear regression","level":2,"score":0.4225195348262787},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.39215269684791565},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.36956411600112915},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.35317784547805786},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.30668318271636963},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.25579380989074707},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.23916274309158325},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.22833356261253357},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.14389723539352417},{"id":"https://openalex.org/C114614502","wikidata":"https://www.wikidata.org/wiki/Q76592","display_name":"Combinatorics","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C171606756","wikidata":"https://www.wikidata.org/wiki/Q506132","display_name":"Psychometrics","level":2,"score":0.0},{"id":"https://openalex.org/C163258240","wikidata":"https://www.wikidata.org/wiki/Q25342","display_name":"Power (physics)","level":2,"score":0.0},{"id":"https://openalex.org/C119599485","wikidata":"https://www.wikidata.org/wiki/Q43035","display_name":"Electrical engineering","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.26668/businessreview/2023.v8i5.1010","doi":"https://doi.org/10.26668/businessreview/2023.v8i5.1010","is_oa":true,"landing_page_url":"http://dx.doi.org/10.26668/businessreview/2023.v8i5.1010","pdf_url":"https://www.openaccessojs.com/JBReview/article/download/1010/780","source":{"id":"https://openalex.org/S2736802132","display_name":"International Journal of Professional Business Review","issn_l":"2525-3654","issn":["2525-3654"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310312390","host_organization_name":"Tutor Treinamento e Desenvolvimento","host_organization_lineage":["https://openalex.org/P4310312390"],"host_organization_lineage_names":["Tutor Treinamento e Desenvolvimento"],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Professional Business Review","raw_type":"journal-article"},{"id":"pmh:oai:ojs2.openaccessojs.com:article/1010","doi":null,"is_oa":true,"landing_page_url":"https://openaccessojs.com/JBReview/article/view/1010","pdf_url":"https://openaccessojs.com/JBReview/article/download/1010/780","source":{"id":"https://openalex.org/S2736802132","display_name":"International Journal of Professional Business Review","issn_l":"2525-3654","issn":["2525-3654"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310312390","host_organization_name":"Tutor Treinamento e Desenvolvimento","host_organization_lineage":["https://openalex.org/P4310312390"],"host_organization_lineage_names":["Tutor Treinamento e Desenvolvimento"],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Professional Business Review; Vol. 8 No. 5 (2023): Continuous publication; e01010","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:dialnet.unirioja.es:ART0001601574","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=8956968","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, Vol. 8, N\u00ba. 5, 2023 (Ejemplar dedicado a: Continuous publication; e01897)","raw_type":"text (article)"}],"best_oa_location":{"id":"doi:10.26668/businessreview/2023.v8i5.1010","doi":"https://doi.org/10.26668/businessreview/2023.v8i5.1010","is_oa":true,"landing_page_url":"http://dx.doi.org/10.26668/businessreview/2023.v8i5.1010","pdf_url":"https://www.openaccessojs.com/JBReview/article/download/1010/780","source":{"id":"https://openalex.org/S2736802132","display_name":"International Journal of Professional Business Review","issn_l":"2525-3654","issn":["2525-3654"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310312390","host_organization_name":"Tutor Treinamento e Desenvolvimento","host_organization_lineage":["https://openalex.org/P4310312390"],"host_organization_lineage_names":["Tutor Treinamento e Desenvolvimento"],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Professional Business Review","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4381613296.pdf","grobid_xml":"https://content.openalex.org/works/W4381613296.grobid-xml"},"referenced_works_count":16,"referenced_works":["https://openalex.org/W1575835566","https://openalex.org/W1580740744","https://openalex.org/W2010453024","https://openalex.org/W2176959049","https://openalex.org/W2185028488","https://openalex.org/W2341345952","https://openalex.org/W2527705206","https://openalex.org/W2591716384","https://openalex.org/W2794444401","https://openalex.org/W2901249072","https://openalex.org/W2992682378","https://openalex.org/W2994022863","https://openalex.org/W3095363358","https://openalex.org/W3135835014","https://openalex.org/W3161565886","https://openalex.org/W6810165854"],"related_works":["https://openalex.org/W4406205560","https://openalex.org/W4294896640","https://openalex.org/W2378845603","https://openalex.org/W4414708095","https://openalex.org/W2087548301","https://openalex.org/W3161723596","https://openalex.org/W4401332535","https://openalex.org/W2979421396","https://openalex.org/W7215855231","https://openalex.org/W2347273449"],"abstract_inverted_index":{"Purpose:":[0],"This":[1],"study":[2,236],"is":[3,103],"intended":[4],"to":[5,42,93,130,241,282],"show":[6],"the":[7,13,22,31,37,49,52,56,108,116,119,132,138,163,170,175,179,186,191,201,208,215,219,243,253,262,275,284,294,305,311],"impact":[8,133,161,177,202,217,248],"of":[9,15,45,51,76,98,118,134,140,165,204,221,247,249,255,278,286,296,307,313],"internal":[10,46,135,155,250,276,297],"control":[11,47,136,156,171,212,251,277,298],"on":[12,21,137,162,252,261],"quality":[14,62,139,254,285,295,306],"accounting":[16,60,141,166,256,287,308],"information":[17,61,257],"at":[18,258],"companies":[19,259],"listed":[20,260],"stock":[23,263],"market":[24,264],"in":[25,48,82,265,280,303],"Vietnam.":[26,266],"Theoretical":[27],"framework:":[28],"We":[29],"using":[30],"multivariate":[32],"linear":[33,126],"regression":[34,127],"model":[35],"between":[36],"five":[38,43],"independent":[39],"variables":[40,213],"according":[41,63],"components":[44],"framework":[50],"COSO":[53],"2013":[54],"and":[55,71,74,95,124,154,211,225,245,319],"dependent":[57],"variable":[58,173,189,199],"-":[59],"with":[64,178,190,218],"four":[65],"attributes":[66],"namely:":[67],"appropriateness,":[68],"reliability,":[69],"consistency":[70],"comparability,":[72],"completeness":[73],"ease":[75],"understanding":[77],"which":[78],"was":[79],"presented":[80],"Susanto":[81],"2016.":[83],"Design/methodology/approach:":[84],"Quantitative":[85],"research":[86,145,269],"methods":[87],"are":[88,128,152],"used":[89,129],"through":[90],"questionnaires":[91,106],"sent":[92],"directors":[94],"chief":[96],"accountants":[97],"enterprises.":[99],"The":[100,144,196,235,290],"sample":[101],"size":[102],"193":[104],"valid":[105],"for":[107,273],"period":[109],"from":[110],"2021-2022.":[111],"Statistical":[112],"analysis":[113],"tools,":[114],"testing":[115],"reliability":[117],"scale,":[120],"exploratory":[121],"factor":[122],"analysis,":[123],"multiple":[125],"evaluate":[131],"information.":[142,167,288],"Findings:":[143],"results":[146],"have":[147,158,214],"proved":[148],"that":[149,293],"all":[150],"hypotheses":[151],"accepted":[153],"factors":[157],"a":[159,239],"positive":[160],"usefulness":[164],"In":[168],"which,":[169],"environment":[172],"has":[174,200,237],"strongest":[176],"coefficient":[180,192],"\u03b25":[181,193],"=":[182,194,206,223,227],"0.276,":[183],"followed":[184],"by":[185],"monitoring":[187],"activity":[188],"0.258.":[195],"risk":[197,321],"assessment":[198],"level":[203],"\u03b22":[205],"0.201;":[207],"information,":[209,309],"communication":[210],"lowest":[216],"coefficients":[220],"\u03b24":[222],"0.175":[224],"\u03b23":[226],"0.141,":[228],"respectively.":[229],"Research,":[230],"Practical":[231],"&":[232],"Social":[233],"implications:":[234],"provided":[238],"basis":[240],"confirm":[242],"relationship":[244],"direction":[246],"Thereby,":[267],"this":[268],"gives":[270],"some":[271],"recommendations":[272],"improving":[274,320],"enterprises":[279],"order":[281],"improve":[283],"Originality/value:":[289],"findings":[291],"reveal":[292],"plays":[299],"an":[300],"important":[301],"role":[302],"increasing":[304],"ensuring":[310],"safety":[312],"enterprises'":[314],"assets,":[315],"reducing":[316],"financial":[317],"fraud,":[318],"prevention.":[322]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-06-23T00:00:00"}