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This study aims to examine the relationship between key audit matters (KAMs) and the restatement of financial statements, assessing their impact on the financial statement restatement process.

This study aims to examine the economic context of Vietnam by analyzing data from 170 listed enterprises on the Vietnam stock exchange from 2010–2021. Feasible generalized least squares and robustness regression are conducted to give results and conclusions.

The results show that the KAMs disclosure in the financial statements has not really significantly affected the quality of an audit, so the KAMs disclosure does not have too much impact on the restatement of financial statements. However, this study found that the number of disclosed KAMs would partly reflect the shortcoming that exists in companies' financial statements.

The authenticity of financial statements is crucial for companies to meet auditor requirements, particularly KAMs. Restatements can influence business decisions and provide more accurate financial information to stakeholders. Thus, studying the impact of KAMs on restatement is essential for improving the veracity and reliability of financial statements.

This study clarifies the important role of KAMs in financial statements to recommend investors to be more careful in considering KAMs disclosed by auditors in audit reports. In addition, this study helps to add an overview of KAMs in emerging markets like Vietnam, as well as helps stakeholders to improve the legal system on Accounting – Auditing in Vietnam.

Drawing upon the trust transfer theory and IS success model, this study investigates the transfer mechanism and the antecedents of trust to the platform and trust to a food vendor in the FDA, which subsequently affect users’ behavioral intention.

Data collection was carried out through an online questionnaire via the Prolific platform. Respondents were exclusively selected from Uber Eats users in the US market due to the popularity of this food delivery app and the volume of food delivery transactions in this country.

The findings confirmed the trust transfer between trust in the platform and trust in the food vendor, ultimately contributing to users’ continuance usage intention and purchase intention. Our empirical results also show that system quality and service quality lead to trust-in-platform, while product presentation richness, vendor reputation and social referrals enhance trust in food vendors.

The results offer valuable insights for FDA providers and food vendors to offer better user experiences to foster trust, enhance purchase intention and retain their commitment to the platform.

Unlike past research in an e-commerce context that mainly concentrates on the role of trust in general or trust in the platform, this study expands the understanding of trust-related research by exploring the predictors and consequences of both trust toward the platform and trust toward the vendors in the FDA settings.

This paper aims to investigate the sentiment connectedness among 10 European stock markets between January 2020 and July 2022, associating such connectedness with the level of the geopolitical risk index.

For this purpose, a time-varying parameter vector autoregressive connectedness framework is used.

Results show a high degree of sentiment connectedness. Overall, the sentiments of Portugal, France, the Netherlands, Spain, Germany and Italy are net transmitters of shocks while those of Poland, Sweden, Norway and Romania are net receivers. Additional evidence indicates that when geopolitical risks increase, the sentiment connectedness tends to decrease. However, the reverse holds under extremely high levels of geopolitical risks.

Overall, this study provides some significant contributions to the literature. First, to the best of the authors’ knowledge, this is among the first few studies to examine the dynamic connectedness among stock market sentiment across countries. This issue needs special consideration for European countries because of their close geographical distance and strong integration due to the European Union’s co-development strategies. Second, the association of sentiment connectedness with geopolitical risk is examined for the first time. This is even more meaningful in the context of growing geopolitical risks stemming from the Ukraine war, which could affect international financial markets.

This study offers an empirical framework for how hotel employees CSR perceptions affect their job satisfaction by incorporating the parallel mediating roles of organizational identification and psychological contract fulfillment. In addition, it examines the moderator effects of employees' CSR-induced attributions on the constructed mediated model, providing a powerful lens through which to evaluate when and how employees' CSR perceptions influence organizational identification and psychological contract fulfillment.

The study use PLS-SEM techniques to analyze a sample of 520 employees from 49 luxury hotels with 4–5 stars in Khanh Hoa province, Vietnam.

The results show that CSR positively influences job satisfaction through the mediating role of psychological contract fulfillment and organizational identification. Besides, attachment styles also play moderator role in the relationship between CSR and psychological contract fulfillment/organizational identification.

The discoveries elucidated within this research endeavor proffer actionable discernments to be earnestly contemplated by professionals entrenched in the hotel industry, earnestly aspiring to ameliorate the contentment of their workforce and, concomitantly, augment the overarching efficacy of their organizational operations.

This study provides human resource departments with insights and suggestions for maximizing the efficacy of CSR implementation in the hotel industry.

The primary goal of this review is to identify emerging themes in the cold supply chain (CSC) and their future research directions, methodologies, and theories.

The review looks at CSC related articles from Scopus database published in the years 2000–2020. Thereafter, bibliometric and co-citation analyses have been conducted to identify emerging themes, methodologies, and theoretical perspectives related to CSC management.

This study revealed a clear research gap in CSC literature with emerging themes relevant to diverse aspects. Primarily, the most prominent authors, methodologies, and theories were identified from bibliometric analysis. Next, we generated clusters to identify the insights of each cluster using co-citation analysis. Consequently, the significance of clusters concerning the number of articles, theoretical frameworks, methodologies, and themes was recognized. Finally, a few future research questions regarding emerging themes have been identified.

The importance of co-citation and bibliometric analyses in studying the evolution of research over a definite time is emphasized in this work. As per emerging themes, implementing digital technologies has increased the efficiency of traditional CSC and transformed it into digital CSC.

As per the authors' knowledge, this work is the first in literature to explore the significance of identifying emerging areas and future research directions in managing CSC through literature review based on bibliometric and co-citation analysis.

This study aims to investigate the moderating role of e-trustmarks in the relationship between electronic word of mouth (eWoM), security, quality of information, and purchase behaviour of consumers on B2C e-commerce websites. The research was conducted in the context of emerging countries.

The research utilised partial least squares path modelling (PLS-SEM) to assess the model and its hypothesised relationships, drawing on data from a survey of 1993 consumers engaged in e-commerce websites with e-trustmarks. The study incorporated SOR theory, asymmetric information theory, and signalling theory.

E-trustmarks moderate the positive impact of eWoM, security, and quality of information on online trust. A moderating effect of e-trustmarks was also found, such that the positive association between purchase intention and purchase behaviour was stronger when e-trustmarks were higher.

This study was conducted solely in Vietnam and focused only on a set of input variables without addressing specific industries or market segments. The research did not use demographic data, such as the age and income of the surveyors, to identify variations in the impact of variables on different target groups, indicating potential areas for future research.

Emerging countries should implement targeted policies regarding e-trustmarks and encourage businesses to adopt them to reduce information asymmetry in the online environment.

This study contributes to asymmetric theory and signalling theory by offering critical insights into how online businesses can make use of influence mechanisms in the model to ease asymmetric information. Integrating signalling theory and moderating e-trustmarks into the SOR model advances research on consumer behaviour in emerging countries’ e-commerce markets with asymmetric information.

This study aims to examine the determinants of Generation Z's intention to support sustainable development in tourism, with a focus on Nha Trang, Vietnam (a coastal city with famous tourism activities).

The study was conducted with an aid of SPSS 20.0 and SmartPLS 4.0 softwares to analyze the data collected from 394 valid respondents in Ho Chi Minh City through a cross-sectional method with a self-administered survey.

Empirical evidence revealed that sustainable tourism attitude, sustainable tourism belief and perceived sustainable destination image positively influenced Generation Z's support intentions toward sustainable tourism. In addition, perceived sustainable destination image also indirectly impacted intention to support sustainable tourism through the sustainable tourism attitude and/or belief (both single and sequential mediations).

This is among pioneering studies to figure out that knowledge negatively moderated the relationship between sustainable tourism attitude and intention to support sustainable tourism.

This study aims to investigate the trend of research on universities and accountability (UAA) in Southeast Asian (SEA) countries.

A total of 115 journal articles, conference papers, books and book chapters were obtained from the Scopus database spanning the years 1996–2023. These documents were subsequently analyzed using bibliometric methods.

The majority of UAA in SEA documents were published between 2007 and 2023 (106 documents, 92.19%). Scholars from both SEA countries and outside the region, particularly Australia, co-authored UAA in SEA documents. While scholars from Vietnam contributed the highest number of UAA in SEA publications (30 documents), scholars from Australia received the highest number of citations (878 citations). Collaboration between Vietnam and Australia emerged as the most productive partnership in conducting studies on UAA in SEA. Additionally, UAA in SEA documents were published not only in education-related outlets but also in other sectors, particularly in public policy. Furthermore, studies on UAA in different countries exhibited both similar and dissimilar interest keywords.

This study represents the first bibliometric analysis focusing on UAA in SEA literature. The insights and implications derived from this study are valuable for future researchers, university leaders and policymakers.

This study aims to investigate Vietnamese hotel workers’ use of national stereotypes in cross-cultural service encounters. The study extends the existing knowledge on service failures and recovery attempts by illustrating how national stereotypes could inform these decisions through the lens of the script theory.

In this qualitative study, 34 service providers were interviewed about their experience in dealing with guests from different countries in Vietnamese hotels.

Service providers categorised guests based on their countries of origin to predict their behaviour prior to guest arrivals. When the guest’s behaviour matches the expectations, the service encounters went smoothly by following existing scripts. If there is a discrepancy between the guest behaviours and expectations, it could lead to service failure and the need for new scripts. Appropriate interventions in this process could turn anecdotes into accumulated understanding of guest behaviour for better service and guest experience as a new application of national stereotypes.

This study advances cross-cultural service encounter research by integrating national stereotypes and script theory. It sheds new light on how national stereotypes could inform service delivery and recovery attempts in service organisations.

本研究旨在调查越南酒店员工在跨文化服务遭遇中使用民族刻板印象的情况。研究通过脚本理论的视角阐释了国家的刻板印象如何为这些决定提供信息, 扩展了现有的服务失败和恢复尝试的知识。

在这项定性研究中, 采访了34家服务提供商, 了解他们在越南酒店与来自不同国家的客人打交道的经历。

服务提供商根据客人的原籍国对他们进行分类, 以预测他们在客人抵达前的行为。当客人的行为符合预期时, 通过遵循现有脚本, 服务接触会顺利进行。如果客人的行为和期望之间存在差异, 可能会导致服务失败, 并需要新的脚本。作为国家刻板印象的新应用, 在这一过程中进行适当的干预可以将轶事转化为对客人行为的累积理解, 以提供更好的服务和客人体验。

本研究通过整合民族刻板印象和脚本理论, 推进跨文化服务遭遇研究。它揭示了在服务组织中, 国家的刻板印象如何影响服务提供和恢复尝试。

Este estudio tiene como objetivo investigar el uso de los estereotipos nacionales por parte de los trabajadores hoteleros vietnamitas en el encuentro intercultural de servicios. El estudio amplía el conocimiento existente sobre los fallos en el servicio y los intentos de recuperación al ilustrar cómo los estereotipos nacionales podrían influir en estas decisiones a través de la teoría del guion.

En este estudio cualitativo, se entrevistó a 34 proveedores de servicios sobre su experiencia en el trato con huéspedes de diferentes países en hoteles vietnamitas.

Los proveedores de servicios clasificaron a los huéspedes en función de sus países de origen para predecir su comportamiento antes de su llegada. Cuando el comportamiento de los huéspedes coincide con las expectativas, los encuentros con el servicio se desarrollaron sin problemas siguiendo los guiones existentes. Si hay una discrepancia entre los comportamientos y las expectativas de los huéspedes, podría provocar un fallo en el servicio y la necesidad de nuevos guiones. Las intervenciones consideradas apropiadas en este proceso podrían convertir las anécdotas en una comprensión acumulada del comportamiento de los huéspedes, lo cual mejoraría el servicio y la experiencia de los huéspedes como una nueva aplicación de los estereotipos nacionales.

Este estudio avanza en la investigación de encuentros de servicio interculturales mediante la integración de estereotipos nacionales y la teoría del guion. Además, arroja nueva luz sobre cómo los estereotipos nacionales podrían influenciar la prestación de servicios y los intentos de recuperación en las organizaciones de servicios.

As emerging e-course providers after the COVID-19 crisis, universities (UNI) policymakers in the Mekong Delta region (MDR) have faced difficulties owing to limited clues about what factors improve student retention and recruitment. This study aims to determine important factors (IF) for student satisfaction with e-course adoption (e-satisfaction) for student retention and recruitment.

Survey data collected from 850 students of the target UNI were analyzed using the DT-fuzzy DEMATEL method. Input factor dimensions included course design, technical infrastructure, interaction, teacher-related and student-related factors. Decision Trees (DT) confirmed the final factors; fuzzy decision-making trial and evaluation laboratory (DEMATEL) was used to establish the cause-effect relationships among these factors.

DT-fuzzy DEMATEL method can identify satisfied and dissatisfied students (accuracy = 94.95%) and determine IFs successfully. The most IFs included new and useful knowledge/information provided, various effective teaching methods and motivation to read provided learning materials.

Although e-satisfaction has been the focus of theories and practices, e-satisfaction in an emerging region like MDR has been studied here for the first time. Most IFs can be used as predictors for e-satisfaction and serve as a primary reference for UNIs’ policymakers. Several practical suggestions were also provided for the sustainable and long-term development of e-programs.