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VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/705
Title: Financial statement fraud - the case of Vietnam
Authors: Luu Hoang Mai Phuong 
Keywords: Financial statement fraud;Fraud risk;Vietnam
Issue Date: 2018
Publisher: Vietnamese-German University
Abstract: 
This paper finds out Vietnamese financial statement fraud situation. The author tries to answer questions about the reasons, how it actually happened in Vietnam and preventive measures for this topic. Information about some factors that affect fraud risk with regard to Vietnamese accounting and audit are given as well. In the effort of research about Vietnamese case, the author demonstrates a scandal which is the most prominent case. However, the information is still not enough as expected because of the limitation of published information about this problem in Vietnam. More than that, an interview is conducted to show practical view from those who have worked in finance, accounting and audit. They helped to point out some actual obstacles from the aspect of their careers. Then some suggestions about measures are stated that most of them were not carried out well in Vietnam.
URI(1): http://epub.vgu.edu.vn/handle/dlibvgu/705
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)

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