How to cite this paper
Pham, T & Phan, T. (2020). How to improve financial performance of tourism and travel enterprises: The case of Vietnam.Accounting, 6(3), 335-344.
Refrences
Afza, T., & Nazir, M.S. (2014). Audit quality and firm value: A case of Pakistan. Research Journal of Applied Science, Engineering and Technology, 7(9), 1803-1810.
Akinbuli, S. F. (2010). The effect of audit expectation gap on the work of auditors, the profession and users of financial information. The Nigerian Accountant, 43(4), 37-47.
Almajali, A. Y., Alamro, S. A., & Al-Soub, Y. Z. (2012). Factors affecting the financial performance of Jordanian insurance companies listed at Amman Stock Exchange. Journal of Management Research, 4(2), 266.
Aras, G., Aybars, A., & Kutlu, O. (2010). Managing corporate performance. International Journal of Productivity and Performance Management, 59(3), 229-254.
Bowman, E. H., & Haire, M. (1975). A strategic posture toward corporate social responsibility. California Management Review, 18(2), 49-58.
Chen, R., & Wong, K. A. (2004). The determinants of financial health of Asian insurance companies. Journal of risk and insurance, 71(3), 469-499.
Che-Ahmad, A., & Houghton, K. A. (1996). Audit fee premiums of big eight firms: Evidence from the market for medium-size UK auditees. Journal of International Accounting, Auditing and Taxation, 5(1), 53-72.
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4-5), 303-327.
Craswell, A., Stokes, D. J., & Laughton, J. (2002). Auditor independence and fee dependence. Journal of Accounting and Economics, 33(2), 253-275.
DeAngelo, L. E. (1981). Auditor independence,‘low balling’, and disclosure regulation. Journal of Accounting and Economics, 3(2), 113-127.
Deshpande, P. V., & Jones, K. V. (2001). An audit of RCP guidelines on DMSA scanning after urinary tract infection. Archives of disease in childhood, 84(4), 324-327.
Farouk, M. A., & Hassan, S. U. (2014). Impact of audit quality and financial performance of quoted cement firms in Nigeria. International Journal of Accounting and Taxation, 2(2), 1-22.
Fooladi, M., & Shukor, Z. A. (2012, December). Board of directors, audit quality and firm performance: evidence from Malaysia. In National Research & Innovation Conference for Graduate Students in Social Sciences (pp. 7-9).
Francis, J. R. (1984). The effect of audit firm size on audit prices: A study of the Australian market. Journal of Accounting and Economics, 6(2), 133-151.
Francis, J. R., & Simon, D. T. (1987). A test of audit pricing in the small-client segment of the US audit market. Accounting Review, 145-157.
Francis, J. R. (2004). What do we know about audit quality?. The British Accounting Review, 36(4), 345-368.
Gul, F. A., Wu, D., & Yang, Z. (2013). Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review, 88(6), 1993-2023.
Hayes, R., Dassen Roger, Schilder, A., Wallage, P. (2005). Principles of Auditing. An Introduction to International Standards of Auditing. 2nd ed, Harlow: Pearson Prentice Hall.
Jensen, M. C., & Meckling, W. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure En: Journal of Finance Economics, 3.
Jusoh, M. A., Ahmad, A., & Omar, B. (2013). Managerial ownership, audit quality and firm performance in Malaysian. International Journal of Arts and Commerce, 2(10), 45-58.
Khurana, I. K., & Raman, K. K. (2004). Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: Evidence from Anglo-American countries. The Accounting Review, 79(2), 473-495.
Kinney, W. R., Martin, R. D., & Martin, R. (1994). Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing, 13(1), 149-156.
Lily Marlina, A.M., & dan Takiah, M.I. (2003) Kualiti Pelaporan Maklumat Syarikatsyarikat di Bursa Saham Kuala Lumpur, Jurnal Pengurusan, 22, 27–45.
McGuire, J. B., Sundgren, A., & Schneeweis, T. (1988). Corporate social responsibility and firm financial performance. Academy of Management Journal, 31(4), 854-872.
Michelman, J. E., Gorman, V., & Trompeter, G. M. (2011). Accounting Fraud at CIT Computer Leasing Group, Inc. Issues in Accounting Education, 26(3), 569-591.
Mohd-Mohid, R., & Takiah, M. I. (2004). Audit Fee Premiums from Brand Name. Industry Specialization and Industry Leadership: A Study of The Post Big, 6, 1-24.
Pearce, N. J., Perkins, W. T., Westgate, J. A., Gorton, M. P., Jackson, S. E., Neal, C. R., & Chenery, S. P. (1997). A compilation of new and published major and trace element data for NIST SRM 610 and NIST SRM 612 glass reference materials. Geostandards newsletter, 21(1), 115-144.
Phan, T., Lai, L., Le, T., & Tran, D. (2020). The impact of audit quality on performance of enterprises listed on Hanoi Stock Exchange. Management Science Letters, 10(1), 217-224.
Ritchie, J. R. B., & Crouch, G. I. (2000, June). Are destination stars born or made: Must a competitive destination have star genes. In Lights, Camera, Action-31st Annual Conference Proceedings.
Russo, M. V., & Fouts, P. A. (1997). A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal, 40(3), 534-559.
Santos, J. B., & Brito, L. A. L. (2012). Toward a subjective measurement model for firm performance. BAR-Brazilian Administration Review, 9(SPE), 95-117.
Stanwick, S. D., & Stanwick, P. A. (2000). The relationship between environmental disclosures and financial performance: an empirical study of US firms. Eco‐Management and Auditing: The Journal of Corporate Environmental Management, 7(4), 155-164.
Teoh, H. Y. (1990). The Advertising of External Audit. Managerial Auditing Journal.
Walker, M., & Tsalta, A. (2001). Corporate financial disclosure and analyst forecasting activity: preliminary evidence for the UK. Certified Accountants Educational Trust.
Watts, R. L., & Zimmerman, J. L. (1983). Agency problems, auditing, and the theory of the firm: Some evidence. The Journal of Law and Economics, 26(3), 613-633.
Akinbuli, S. F. (2010). The effect of audit expectation gap on the work of auditors, the profession and users of financial information. The Nigerian Accountant, 43(4), 37-47.
Almajali, A. Y., Alamro, S. A., & Al-Soub, Y. Z. (2012). Factors affecting the financial performance of Jordanian insurance companies listed at Amman Stock Exchange. Journal of Management Research, 4(2), 266.
Aras, G., Aybars, A., & Kutlu, O. (2010). Managing corporate performance. International Journal of Productivity and Performance Management, 59(3), 229-254.
Bowman, E. H., & Haire, M. (1975). A strategic posture toward corporate social responsibility. California Management Review, 18(2), 49-58.
Chen, R., & Wong, K. A. (2004). The determinants of financial health of Asian insurance companies. Journal of risk and insurance, 71(3), 469-499.
Che-Ahmad, A., & Houghton, K. A. (1996). Audit fee premiums of big eight firms: Evidence from the market for medium-size UK auditees. Journal of International Accounting, Auditing and Taxation, 5(1), 53-72.
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4-5), 303-327.
Craswell, A., Stokes, D. J., & Laughton, J. (2002). Auditor independence and fee dependence. Journal of Accounting and Economics, 33(2), 253-275.
DeAngelo, L. E. (1981). Auditor independence,‘low balling’, and disclosure regulation. Journal of Accounting and Economics, 3(2), 113-127.
Deshpande, P. V., & Jones, K. V. (2001). An audit of RCP guidelines on DMSA scanning after urinary tract infection. Archives of disease in childhood, 84(4), 324-327.
Farouk, M. A., & Hassan, S. U. (2014). Impact of audit quality and financial performance of quoted cement firms in Nigeria. International Journal of Accounting and Taxation, 2(2), 1-22.
Fooladi, M., & Shukor, Z. A. (2012, December). Board of directors, audit quality and firm performance: evidence from Malaysia. In National Research & Innovation Conference for Graduate Students in Social Sciences (pp. 7-9).
Francis, J. R. (1984). The effect of audit firm size on audit prices: A study of the Australian market. Journal of Accounting and Economics, 6(2), 133-151.
Francis, J. R., & Simon, D. T. (1987). A test of audit pricing in the small-client segment of the US audit market. Accounting Review, 145-157.
Francis, J. R. (2004). What do we know about audit quality?. The British Accounting Review, 36(4), 345-368.
Gul, F. A., Wu, D., & Yang, Z. (2013). Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review, 88(6), 1993-2023.
Hayes, R., Dassen Roger, Schilder, A., Wallage, P. (2005). Principles of Auditing. An Introduction to International Standards of Auditing. 2nd ed, Harlow: Pearson Prentice Hall.
Jensen, M. C., & Meckling, W. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure En: Journal of Finance Economics, 3.
Jusoh, M. A., Ahmad, A., & Omar, B. (2013). Managerial ownership, audit quality and firm performance in Malaysian. International Journal of Arts and Commerce, 2(10), 45-58.
Khurana, I. K., & Raman, K. K. (2004). Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: Evidence from Anglo-American countries. The Accounting Review, 79(2), 473-495.
Kinney, W. R., Martin, R. D., & Martin, R. (1994). Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing, 13(1), 149-156.
Lily Marlina, A.M., & dan Takiah, M.I. (2003) Kualiti Pelaporan Maklumat Syarikatsyarikat di Bursa Saham Kuala Lumpur, Jurnal Pengurusan, 22, 27–45.
McGuire, J. B., Sundgren, A., & Schneeweis, T. (1988). Corporate social responsibility and firm financial performance. Academy of Management Journal, 31(4), 854-872.
Michelman, J. E., Gorman, V., & Trompeter, G. M. (2011). Accounting Fraud at CIT Computer Leasing Group, Inc. Issues in Accounting Education, 26(3), 569-591.
Mohd-Mohid, R., & Takiah, M. I. (2004). Audit Fee Premiums from Brand Name. Industry Specialization and Industry Leadership: A Study of The Post Big, 6, 1-24.
Pearce, N. J., Perkins, W. T., Westgate, J. A., Gorton, M. P., Jackson, S. E., Neal, C. R., & Chenery, S. P. (1997). A compilation of new and published major and trace element data for NIST SRM 610 and NIST SRM 612 glass reference materials. Geostandards newsletter, 21(1), 115-144.
Phan, T., Lai, L., Le, T., & Tran, D. (2020). The impact of audit quality on performance of enterprises listed on Hanoi Stock Exchange. Management Science Letters, 10(1), 217-224.
Ritchie, J. R. B., & Crouch, G. I. (2000, June). Are destination stars born or made: Must a competitive destination have star genes. In Lights, Camera, Action-31st Annual Conference Proceedings.
Russo, M. V., & Fouts, P. A. (1997). A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal, 40(3), 534-559.
Santos, J. B., & Brito, L. A. L. (2012). Toward a subjective measurement model for firm performance. BAR-Brazilian Administration Review, 9(SPE), 95-117.
Stanwick, S. D., & Stanwick, P. A. (2000). The relationship between environmental disclosures and financial performance: an empirical study of US firms. Eco‐Management and Auditing: The Journal of Corporate Environmental Management, 7(4), 155-164.
Teoh, H. Y. (1990). The Advertising of External Audit. Managerial Auditing Journal.
Walker, M., & Tsalta, A. (2001). Corporate financial disclosure and analyst forecasting activity: preliminary evidence for the UK. Certified Accountants Educational Trust.
Watts, R. L., & Zimmerman, J. L. (1983). Agency problems, auditing, and the theory of the firm: Some evidence. The Journal of Law and Economics, 26(3), 613-633.