The study aims to examine direct and indirect impacts of managers’ emotional intelligence on performance of firms through determinants of job satisfaction, trust and opportunistic behav-ior. Data are collected from 617 respondents as managers of firms in Vietnam. The results show that the managers’ emotional intelligent not only had a direct and positive impact on the firm performance but also indirectly affects through two intermediaries of their satisfaction and trust. In addition, the findings reveal the relationship between determinants such as satisfaction positively influencing their trust and negatively affecting opportunistic behavior. Opportunistic behavior has a negative impact on trust and firm performance in the context of emerging countries like Vietnam.

This research is conducted to examine the process from the intention to purchase life insur-ance among people in two major cities of Hanoi and Ho Chi Minh City in Vietnam, based on the theoretical framework of theory of planned behavior. The study is conducted in Hanoi and Ho Chi Minh City in Vietnam through an online questionnaire of 358 people. Based on the data collected, the study used Cronbach’s alpha, exploratory factor analysis, KMO and Bartlett’s test and regression analysis by using SPSS software. The results show that life insurance buying behavior was influenced by purchase intention, attitudes, financial insight and product accessibility. Moreover, it was recognized higher weight of financial literacy and product accessibility in life insurance buying behavior. The research determined that financial knowledge could promote buying intention to actual purchase behavior in the life insurance area.

This research is conducted to analyze and point out the relationship between environmental pollution and aquaculture development in the coastal areas in Vietnam. In this study, we use the binary Logit model (Y = 1/0) where the variable, Y, reflects the risks and losses in the household's aquaculture; and X is a vector of factors affecting the event. The results show that, among determinants, household's aquaculture experience (X1), the water pollution degree of the household (X4), intensive farming mode of the household (D1) influence household losses, while other variables such as educational attainment of the household head (X2) and farming area (X3) are not correlated with household losses. Based on the findings, some recommendations are given in the aspect that aquaculture households in the region to use new, more effective methods to protect the aquaculture environment in developing countries, including Vietnam.

This paper is conducted to investigate the impact levels of outside determinants on the quality of accounting human resources for sustainability of the accounting service firms in Hanoi. Data are collected using 145 questionnaires from accounting service firms. Based on the data collected, we use Cronbach’s Alpha, EFA and regression model for learning the effect of different variables on the quality of accounting human resources. The results show that three outside determinants including International integration of accounting, Policy of accounting human resource development and Accounting labor market needs had positive relationships with the quality of accounting human resources. Based on the findings, some recommendations are given for improving the quality of accounting human resources of accounting service firms in Hanoi to ensure sustainability, including applying international financial report standard (IFRS) in Vietnam, strengthening cooperation between universities and businesses, and improving the quality of the labor market.

The aim of this paper was to investigate the impact of determinants of accounting service quality. Data were collected from accounting service firms in Hanoi from 2017 to 2018. Both qualitative and quantitative meth-odologies were employed to analyze the impacts of each determinant. Questionnaires were designed with a 5 - point Likert scale, and the validity of the data were measured using Cronbach’s Alpha and Exploratory Factor Analysis (EFA). The results of the implementation of multiple regression method show that four determinants; namely Tangibles, Effectiveness, Empathy and professionalism had positive correlations with the accounting service firm quality in Hanoi, at different levels. Some recommendations were also made for improving the quality of the accounting service firms.

This study was conducted to investigate the effects of different factors influencing on employment of accounting graduates in Hanoi, Vietnam. The necessary data were collected using some questionnaires from ac-counting graduates working for enterprises in the area of Hanoi, Vietnam. Based on the data collected, Cronbach’s Alpha, Exploratory factor analysis (EFA) and regression model were implemented for learning the effect of each independent variable on employment of accounting graduates. The results show that five determinants including accounting student factor (ASPF), Part-time work before graduation (PWBG), information technology (IT), University factors (UF) and Related legal and policy environment (RLPE) had posi-tive relationships with the employment of accounting graduates. Based on the findings, some recommenda-tions were given for improving the employment of accounting graduates in the area of Hanoi, Vietnam.

This study is conducted to investigate the levels of factors influencing audit fees for clients of Vietnamese garment and textile firms. Data are collected from 186 auditors in independent audit firms in Vietnam. We use PLS analysis on Smart PLS 3.0 and test the scale’s reliability with Cronbach’s Alpha index and the total correlation on the software of SPSS 22.0. The results show that the characteristics of audit firm, customers, auditors, characteristics of the audit and the relationship between the audit firm and customers had positive effects on the audit fee. The moderate role of auditor's age, qualification in the relationship between the auditor's characteristics on the audit fee are also verified. The findings reveal that the higher level the auditors are, and the more experiences the auditors are, the higher the cost of audit fee is. The results of multi-group analysis between auditors and customers group show that auditors believed that the characteristics of customers had the strongest impact on audit fees, whereas the audited clients claim that the characteristics of audits had the strongest impact on audit fees.

The objective of this study is to assess the impact of corporate social responsibility (CSR) and risk management (RM) on financial performance (FP), and evaluate the moderate role of firm size in the relationship between risk management and financial performance. The study was conducted on a re-search sample of 389 Vietnamese textile firms. The results show that corporate social responsibility (CSR) was an optimal measure to minimize risks and improves financial performance. The good CSR policy reduces corporate risk and improves financial performance. Other way, the bad CSR policy increases corporate risk and impacts negatively on financial performance. In addition, the moderate role of firm size in the relationship between risk management and financial performance is statistically significant.

This research is conducted for evaluating the impact levels of determinants affecting the differences of financial statements of FDI firms under Vietnamese Accounting (VA) and International Ac-counting (IAS/IFRS). Data were collected by conducting survey of FDI firms and audit firms for the period from 2015 to 2017. Based on the quantitative data, multiple regression was employed for showing the influence levels of determinants on the variable of differences of financial reports. The results show that seven determinants had positive relationships with the differences of financial statements prepared by FDI under Vietnamese accounting and IAS/IFRS. Based on the findings, some recommendations are given for reducing fee of conversion of financial statements from Vietnamese accounting to international accounting, increasing the comparability of financial statements and improving information quality of financial statements.

The study aims to test the impact of social responsibility toward employees on the business performance. The sample selected includes 667 employees in the enterprises. The research results show that the social responsibility factor had direct and indirect impacts on the business performance of enterprises through two intermediaries: cohesion and opportunistic workers’ behavior. Based on the research results, we propose a number of recommendations to increase the efficiency of business operations of the enterprises through improving corporate social responsibility toward employees in countries with emerging economies, including Vietnam.