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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.

This study aims to investigate specific professional competencies of teachers to implement education for sustainable development (ESD) in the contexts of Vietnam.

The authors carried out a Delphi study with eight ESD experts in Vietnam to collect their expertise viewpoints regarding teachers’ ESD professional competencies.

In total, 13 competencies related to three dimensions (content knowledge/cognitive, pedagogical and pedagogical content knowledge, motivation and volition) were highlighted by ESD experts.

The proposed teachers’ competencies were based on the ideas of a small group of experts, and the results need to be tested, refined and confirmed by further work. Besides, in this study, we have not defined the levels of achievement for each competency as well as developed assessment tools.

The specific professional competencies for teachers can be considered as a foundation for developing educational offers focusing on promoting the specific teachers’ professional competencies in basic ESD training.

Studies on educators’ professional competencies for ESD mostly were conducted in western countries. However, competencies do not exist independently; instead, they should be considered in specific contexts of teaching, school, culture and society. This research is among one of the first studies that contextualizes teachers’ competencies in a non-western context.

Based on the resource-based view (RBV) and the signaling theory, this paper examines the effect of media reputation on financial performance as well as the moderating role of bank characteristics (risk management and financial capacities) in this relationship, using Vietnamese commercial bank data for the period 2007–2018.

We rely on the agenda-setting theory to measure the media reputation of banks. Return on average equity (ROE) is used as a proxy of financial performance. We regress financial performance on media reputation with fixed effects to control unobserved variables. In addition, the instrumental variable (IV) method is applied to deal with the endogeneity problem. We use the change in bank logo as an IV for media reputation.

We find that media reputation has a positive effect on financial performance. This effect becomes prominent for large banks, listed banks or banks that demonstrate good risk management capacities, and is particularly strong when we control for endogeneity bias. The effect of media reputation on financial performance is transmitted through the non-performing loan (NPL) channel.

The research findings further endorse the positive impact of media reputation on financial performance in the low-quality institutional settings. Moreover, these findings expand the existing knowledge regarding the relationship between media reputation and financial performance by affirming two strategies which could be used to leverage the contribution of media reputation including improving banks' risk management capacities and raising financial capital.

This is the first known paper to examine the effect of media reputation on financial performance in commercial banks in an underdeveloped institutional setting while exploring the moderators in this relationship. This study, therefore, provides insightful implications for different bank segments in managing NPL and taking advantage of media reputation as a potential resource of financial performance.

This study aims to examine the effects of three-perspective motivations including task interdependence, normative conformity, affective bonding on team knowledge sharing (KS) and the moderating effects of project stage on the proposed model paths.

The quantitative method was applied through surveying senior auditors representing 263 audit teams in Vietnam.

Findings show that task interdependence has salient effect on team KS. Normative conformity and affective bonding become more important when projects move to later stages where knowledge shared is more tacit and the team involves more social interactions.

This study puts forth the limitations related to the study scope of financial statement auditing teams that may influence the generalization.

This study recommends auditing managers to be aware of diverse motivations for team KS and their increasingly important role in specific project stages.

The novelty of the research is to integrate three knowledge-sharing motivations based on economics, social and psychological perspectives and to affirm the dynamic nature of KS within team projects.

Little is known about how religious beliefs can motivate consumers to behave more pro-environmentally. Drawn on an integrated model of the theory of planned behavior, the norm activation model and the self-determination theory, this study aims to explore the effects of religious beliefs (especially, karmic beliefs (KB) and beliefs in a just world (BJW)) on consumers' pro-environmental behavior.

A sample of 736 consumers recruited from the eight most populous cities in Vietnam using the mall-intercept survey approach and structural equation modeling (SEM) was utilized to test the hypothesized model and hypotheses.

The findings indicate that KB and BJW can increase consumers' green intrinsic motivation, which subsequently encourages them to engage in pro-environmental consumption. Moreover, awareness of consequences (AOC) and ascription of responsibility (AOR) serially indirectly inspire consumers' sustainable consumption through serial mediators, including personal norms (PN), attitudes toward green products and green purchase intention.

Based on the findings, some theoretical and managerial implications for pro-environmental consumption are provided.

The study offers fresh perspectives on the role of religious beliefs in pro-environmental research. Additionally, this study sheds new light on the marketing literature by integrating the theory of planned behavior (TPB) and norm activation model (NAM) with self-determination theory (SDT) to explore the underlying mechanisms and effects of psychological components on consumers' pro-environmental behaviors.

One Commune One Product (OCOP) program, a rural economic development program in Vietnam, aims to empower local communities for sustainable social and economic welfare development, protect the environment and preserve tradition. This study aims to employ this program associated with tourism to support small family businesses in rural areas cost-effectively.

This study used the geographic location mapping method to design tourist routes that connect tourism resources with OCOP producers. A stakeholder approach was employed to identify suggested practical works that need to be implemented while developing this tourism initiative.

Four rural districts of Bac Giang Province, a northern province in Vietnam known as the place of various indigenous people live and traditional craft villages. Many cultural and historical tourist sites have been chosen as sample areas for this study. By using Google map, based on the Bac Giang Tourist Map and a list of recognized OCOP products in Bac Giang Province, main tourist sites (16 locations) and small family businesses (known as cooperatives and households) that have OCOP products (17 places) in the four districts have been identified. Four notable tourist routes have been formed to propose four thematic tours (two 1-day tours and two 2 days-1 night homestay tours). Suggestions for related stakeholders to ensure the sustainability of this initiative are provided.

This study is supposed to be a model of promoting small family businesses through OCOP programs and tourism activities in a sustainable way in Vietnam. The outcome of this study is in line with the stakeholder theory emphasizing the systematic connection of various stakeholders such as employees, suppliers, local communities, government agencies and others towards complex business sustainability. The results of the study cannot conclude the small family businesses in Vietnam because it adopts geographic location mapping alone. Moreover, this study focused on OCOP programs only. Future research can use other methods of primary data collection, especially from tourists' perspectives. Data triangulation can be done to explore and verify the tourist routes that have been formed according to the four thematic tours proposed. Future research could also compare hotels managed by family businesses with non-family businesses.

This study is supposed to be a model of promoting small family businesses through OCOP programs and tourism activities in a sustainable way in Vietnam.

COVID-19 presents a serious and unprecedented challenge around the globe. Street vendors are the most vulnerable group during this pandemic regarding livelihood loss and contagion risk. This research aims to examine the roles of risk communication work in enhancing COVID-19 risk perceptions and adoption of COVID-19 preventive behaviors among street vendors.

The data were collected from the street vendors in urban Vietnam. A binary probit model was used for analyzing the relationships among exposure to risk communication, risk perception and adoption of preventive behaviors.

The analysis reveals the outreach of risk communication work to the street vendors. A rather large proportion of the respondents perceive high risks associated with COVID-19. All respondents adopt COVID-19 preventive behaviors; however, the proportion of regular adoption is moderate and even very low for most behaviors. Their frequent exposure to risk communication significantly raises their risk perceptions and encourages their regular adoption of preventive behaviors, particularly regarding the measures that are affordable and less detrimental to their livelihood.

This research is among the first attempts to examine risk communication to the vulnerable group, how they perceive risks and the extent to which they adopt preventive behaviors during a public health crisis. This research draws some implications for risk communication and social welfare policies to obtain sustainable development goals.

Whilst research on corporate social responsibility (CSR) is reaching new territories, the extent to which such literature manifests itself in developing countries is yet to be fully understood. To that end, this study aims to investigate the understanding, evolution and practice of CSR in Vietnam.

A systematic review of the current literature in the recent past (2000–2020) has been embraced in this research. By analysing a total of 143 articles, the authors demonstrate that there has been visible growth in published articles related to CSR in Vietnam over the past 21 years.

The authors demonstrate that CSR research in Vietnam has significantly grown in the recent past. The results highlight the in-depth distribution of publications by year, journal, industry, nature and focus of CSR research in the country.

This study is not only the first to provide an enhanced overview of the current state of CSR knowledge in the country but also sets out directions within the CSR research agenda related to Vietnam and potentially other emerging and developing countries.

Drought and salinity intrusion aggravated by climate change threaten agricultural livelihoods in Viet Nan's Mekong Delta. In response, authorities have built water management infrastructure for irrigation and salinity protection. This study assessed the impact of one such project, the Ba Lai dam in Ben Tre province, on the livelihoods of aquaculture farmers.

This study uses the Sustainable Livelihoods Framework to assess the impact of the Ba Lai dam on the livelihood capitals of 18 farming households in four communes, located both upstream and downstream of the dam.

The authors find that, apart from some positive effects, the dam has also brought negative environmental consequences, such as increased water pollution. The authors also find that farmers have responded to the changes by adapting their livelihood practices.

The samples were relatively small, encompassing four communes in Ben Tre province. On the other hand, this case study is instructive to the many ongoing infrastructure projects in the Vietnamese Mekong Delta.

The project have caused an increase in water-related social conflict.

The case of the Ba Lai dam provides a cautionary example for infrastructure-based water management plans, both in Viet Nam and more broadly. The study suggests the need to strengthen community participation and prioritize impacts of farmers' capital assets when constructing water management infrastructure for climate change adaptation.

This paper aims to look into the role of transformational leadership and transactional leadership as predictors of employee creativity and organisational innovation. Employee creativity is examined as a potential mediator in the leadership styles–organisational innovation relationships.

A cross-sectional, quantitative design was adopted and structural equation modelling (SEM) techniques were used to analyse data collected from 369 employees working in 39 public coffee enterprises in Vietnam.

Transformational leadership and transactional leadership were significant predictors of employee creativity and organisational innovation. Specifically, transformational leadership was instrumental to employee creativity and organisational innovation while transactional leadership was detrimental to these two variables. Additionally, employee creativity partially mediated the relationships between the two leadership styles and organisational innovation.

Results of this study benefit the management of organisations and policy makers by providing an insight of which leadership style will effectively suit public enterprises to promote employee creativity and foster organisational innovation.

While there is a lack of studies investigating organisational innovation in organisational methods and that the interrelationships between leadership styles, employee creativity and organisational innovation are not fully understood, this study pioneers in examining relationships between leadership styles and organisational innovation that is being mediated by employee creativity. Figuring out that organisational innovation is more likely to be fostered by the positive influence of leadership behaviours and the improvement of employee creativity, in particular, the significant role of employee creativity represents important contributions of the current study.