Lan Nguyễn - Academia.edu (original) (raw)

Papers by Lan Nguyễn

Managerial Auditing Journal

Purpose The purpose of this exploratory study is to investigate the perceptions of key stakeholde... more Purpose The purpose of this exploratory study is to investigate the perceptions of key stakeholders in Vietnam on the impact on audit quality and independence after major reforms to audit. Design/methodology/approach Using new institutional sociology, this study seeks to explain how Vietnamese external auditors and accountants have responded to audit reforms and provides perceptions on how audit quality and independence may have been impacted. This study draws on semi-structured interviews conducted with 33 highly experienced participants, representing various stakeholder groups in Vietnam. Findings The findings indicate that after almost a decade since the full implementation of the Law of Independent Audit (2011) in Vietnam, the audit and assurance market in Vietnam is characterised by low quality audits, a lack of compliance with standards and auditor independence concerns, specifically amongst the smaller audit practitioners. Participants indicated that competition for new audit...

Advanced Materials

Physical entities with inherent randomness have been investigated as anti‐counterfeiting labels b... more Physical entities with inherent randomness have been investigated as anti‐counterfeiting labels based on physical unclonable functions (PUFs). Herein, a transparent and flexible optical PUF label associated with multilevel complexity is demonstrated by taking advantage of the optical properties of hierarchical morphologies of the composite film composed of metal halide perovskite nanoparticles (MAPbBr3 NPs) and the intrinsic spinodal‐decomposition‐like phase separation of polymer blend (PMMA/PS blend). Due to the combinatorial effects of the photolysis synthesis of MAPbBr3 and the thermodynamic instability of the PMMA/PS blend, randomized patterns emerge at two‐level scales. These patterns are intrinsically non‐deterministic, and therefore, the PUF labels from the multilevel random patterns are challenging to replicate. This is mainly attributed to random spot patterns (higher‐level patterns) confined within intricate bicontinuous patterns (lower‐level patterns).

Qualitative Research in Accounting & Management

PurposeThe purpose of this exploratory study is to better understand the interactions between ext... more PurposeThe purpose of this exploratory study is to better understand the interactions between external auditors, their audit clients and audit regulators when considering the supply of and demand for high-level audit technology. The authors examine the developed markets of Australia, New Zealand and the UK to better understand: how high-level audit technology has started to become embedded into existing audit spaces and any emerging issues this technology has created for the audit profession.Design/methodology/approachThrough the theoretical lens of the socio-technical (ST) systems of innovation theory, the present study involved semi-structured interviews with 25 stakeholders in Australia and New Zealand from 2019 to 2020 and 21 stakeholders in the UK from 2016 to 2018.FindingsAdvancements are revitalizing the technologies of not only the external auditors and their firms but also of their audit clients. Although the audit model is changing, external auditors are reported to be rel...

Accounting Ethics Education, 2020

Journal of Accounting in Emerging Economies, 2021

PurposeThe study explores accountants' views of the likelihood of widespread accounting manip... more PurposeThe study explores accountants' views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we examine accountants' responses to management pressure, manipulation opportunities and perceptions of how they rationalize their decisions.Design/methodology/approachThe study uses an experimental methodology involving 592 Vietnamese accountants as participants. Post-experiment field interviews were conducted with eight highly experienced accountants.FindingsOur findings indicate that accounting manipulation is perceived to be common in Vietnam. The findings reveal that there is no differentiation between manipulation of accounting transactions with or without management pressure and no differentiation between collective gain or individual gain.Research limitations/implicationsWhile the study focused on accountants' perceptions of accounting manipulation, these views may change over time. The impac...

Accounting, Auditing & Accountability Journal, 2021

PurposeThis research examines the impact of organisational culture on the ethical judgement and e... more PurposeThis research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam.Design/methodology/approachThe study relies on survey data collected from 283 practising accountants in Vietnam. Organisational culture was measured using the Organisational Culture Assessment Instrument, developed by Cameron and Quinn (2011). The Instrument is developed based on the competing values framework comprised of four distinct cultures: clan, hierarchy, market and adhocracy. Ethical judgement and ethical intention were measured based on respondent responses to five ethical scenarios, each linked to a principle of professional conduct in the code of ethics.FindingsThe findings indicate that the clan culture (family oriented) is dominant and has a significant positive influence on accountants' ethical judgement and ethical intention. Respondents in the clan culture evaluate scenarios more ethically compared with accountants...

Managerial Auditing Journal, 2022

Purpose The purpose of this study is to explore audit procedure disclosures related to key audit ... more Purpose The purpose of this study is to explore audit procedure disclosures related to key audit risks, during the prior year and the initial year of the COVID-19 outbreak, by reporting on matters published in over 3,000 Australian statutory audit reports during 2019 and 2020. Design/methodology/approach This study partially uses latent semantic analysis methods to apply textual and readability analyses to external audit reports in Australia. The authors measure the tone of the audit reports using the Loughran and McDonald (2011) approach. Findings The authors find that 3% of audit procedures undertaken during 2020 were designed to address audit risks associated with the COVID-19 pandemic. As a percentage of total audit procedures undertaken during 2020, the authors find that smaller practitioners reported much less audit procedures related to COVID-19 audit risks than most larger audit firms. Finally, the textual analysis further found differences in the sentiment or tone of words ...

Managerial Auditing Journal, 2021

PurposeThe purpose of this study is to understand how the new reforms related to key audit matter... more PurposeThe purpose of this study is to understand how the new reforms related to key audit matters (KAM) disclosures in Australia may have impacted audit quality by eliciting the perceptions of key stakeholders in the audit and assurance services market.Design/methodology/approachThe study uses a qualitative approach and New Institutional Sociology (NIS) to explain how auditors have responded to the KAM reforms. Interviews were conducted with 20 individuals representing identified groups of stakeholders in the market for audit and assurance services in Australia.FindingsThe study finds there is little consensus between some stakeholder groups on whether the KAM reforms may have improved audit quality, based on the perceptions shared. The findings conveyed that the auditors and regulators, standard setters acknowledge that KAM disclosures are either costly and/or time-consuming to implement. The Big Four auditors indicate these reforms led to changes mainly around internal consultati...

Pacific Accounting Review, 2020

Purpose The purpose of this paper is to understand the institutionally driven changes impacting o... more Purpose The purpose of this paper is to understand the institutionally driven changes impacting organizational accounting manipulation in Vietnam’s emerging transitional economy. Specifically, this study explore how Vietnamese accountants and regulators explain questionable accounting transactions and their rationalization for those practices, especially during the period of accounting system transition from Vietnamese accounting standards to International Financial Reporting Standards (IFRS). Design/methodology/approach The study uses interview-based methods involving 22 Vietnamese accountants, financial managers, audit partners and regulators. Findings This study have found dysfunctional approaches to revenue and expense recognition underpinned by institutional theory. At play is a combination of opportunities relating to weak accounting standards and organizational controls; management pressure; and a desire to avoid unwanted scrutiny from Vietnamese regulators. Research limitati...

International Journal of Auditing, 2020

The aim of this study is to explore the new Australian auditing regulations around Key Audit Matt... more The aim of this study is to explore the new Australian auditing regulations around Key Audit Matters (KAMs), fully adopted since 2017, by reporting on matters published in over 3,000 Australian statutory audit reports from 2017 to and including 2018 reports. The study provides the first evidence on whether auditors used the same or different disclosures related to audit procedures when reporting on the same KAM in the second year in Australia. The findings suggest the most common KAM disclosures are related to “impairments of goodwill and intangible assets,” “revenue recognition,” “asset valuation,” “acquisitions,” and “exploration and evaluation.” Around 70% of Australian auditees had the same KAMs disclosed in both years 2017 and 2018. The study found differences between large and small audit practitioners related to the average number of KAMs disclosed and the average number of audit procedures undertaken per KAM. There were also differences found between industries and auditee s...

Australian Accounting Review, 2020

The aim of this exploratory research study is to obtain the views of relevant stakeholders in rel... more The aim of this exploratory research study is to obtain the views of relevant stakeholders in relation to the impact big data analytics (BDA), artificial intelligence (AI) and robotics have had in Australia on the audit and assurance services market. Views are also sought on the impact or potential for impact of blockchain technologies. This paper reports findings from interviews and/or focus groups with 20 individuals representing key stakeholders in the market for audit and assurance services in Australia. Via a synthesis of these stakeholder perceptions and a review of the relevant accounting literature, the study finds that, overall, the impact of BDA, robotics and AI on auditing is seen as positive. BDA takes auditors away from manual, intensive tasks, and gives them more time to apply their minds and skills to more critical evaluation‐type work or key audit judgements. Participants also highlighted the need for regulators and standard setters to keep on track with the fast‐pac...

Nanoscale, 2019

FAPbBr3 crystals were stabilized by the endotaxy passivation by FA4PbBr6 during high pressure com... more FAPbBr3 crystals were stabilized by the endotaxy passivation by FA4PbBr6 during high pressure compression.

Nano Research, 2022

Dehydro-Diels—Alder (DDA) reaction is a textbook reaction for preparing six-membered rings in sol... more Dehydro-Diels—Alder (DDA) reaction is a textbook reaction for preparing six-membered rings in solution but is scarcely seen in solid-state synthesis. In this work, using multiple characterization techniques, we demonstrate that the bowl-shaped clusters C18Te3Br4(Bu-O)6 might experience a DDA reaction at room temperature and high pressure between 5.5 and 7.4 GPa. Above 17.0 GPa, it is found that the bonding conversion from the intramolecular sp2 to the intermolecular sp3 occurred, in the form of pressure-induced diamondization. The recovered samples from 20.0 and 36.1 GPa showed incomplete reversibility, while the decompression-induced graphitization of glassy carbon was observed during decompression from 46.5 GPa. The electrochemical impedance spectroscopy results indicated that the transport properties changed from grain boundary dominant to grain dominant due to the DDA reaction and the grain boundary effect disappeared as the intermolecular sp3 bonding building-up and carrier transmission channel formation above 17.0 GPa. The results in this study open a new route to construct the crystalline carbon materials with different transport properties.