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Article
Publication date: 26 July 2018

Cam Thi Hong Khuong and Ly Thi Tran

Tourism is one of the most notable features of the contemporary globalised world. The tourism industry is becoming increasingly vital to the economy of many developing and…

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Abstract

Purpose

Tourism is one of the most notable features of the contemporary globalised world. The tourism industry is becoming increasingly vital to the economy of many developing and developed countries around the globe. The demand of the tourism industry has posed a challenge for tourism training providers to move towards a more responsive and internationalised curriculum to enhance work readiness for tourism graduates who are expected to work with an increased number of international tourists. The purpose of this paper is analyse whether and how internationalisation has been implemented in the tourism training programmes across six institutions in Vietnam.

Design/methodology/approach

The research deployed case studies as research strategy with interviews and document analysis as two instruments of data collection.

Findings

The major findings show that even though the tourism industry demands graduates to possess global competency, knowledge and skills, the curriculum does not prioritise the internationalisation dimensions and the faculty members are not facilitated to be internationally active in their roles. Overall, internationalisation is still fragmented and ad hoc in these institutions even though the private institutions in this research appear to be more responsive to the trend of internationalisation in education than their public counterparts.

Research limitations/implications

The paper provides recommendations on how to effectively embed internationalisation components into local tourism training programs in Vietnam.

Originality/value

The research bridges the gap in the literature on internationalisation of the local tourism programme in non-English-speaking countries.

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Article
Publication date: 14 October 2024

Nguyen Vinh Khuong, Doan Thi Ngoc Anh, Pham Minh Nhu, Tai Vu Tran Trong, Nguyen Thi Kieu Trang and Dang Hoang Kha Thy

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…

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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