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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.

“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s participation and achievements in scientific research is considered a great and important resource for industrialization and modernization. Even so, are there gender differences in scientific achievement in the social science research institutes in Vietnam? What factors influence the scientific achievement of female social researchers? The answers will be based on data from a 2017 survey with a sample of 756 researchers, of which 77.6% were female. The survey was conducted by the Vietnam Academy of Social Sciences, a leading, ministry-level national center for the social sciences in Vietnam. This chapter analyzed the scientific achievements of researchers through their position as principal investigators of research projects and their publications, and factors that may impact this. Bivariate and multivariate analyses of factors that may affect the scientific achievement of researchers found that gender differences in academic achievement in the social sciences in Vietnam was still prevalent. Female researchers’ scientific achievements were lower than those of their male counterparts. The contribution to science of Vietnamese female researchers was limited by many different factors; the most important were the academic rank of the researchers and gender stereotype that considered housework the responsibility of women.

This study aims to investigate the effect of spray drying temperature and maltodextrin addition on the contents of phenolics, flavonoids, anthocyanins and antioxidant activities (2,2-diphenyl-1-picrylhydrazyl [DPPH] radical scavenging activity, ferric reducing antioxidant power and reducing power) of karonda powder.

Over the past few decades, the demands for application of natural colorants in food production have been attracting the attention of academic research and food industry. Anthocyanins, a red pigment commonly found on plants, show high potentials in the preparation of spray-dried pigment powder. This study, therefore, was conducted using full factorial design with two factors, namely, inlet temperature (150°C and 160°C) and soluble solid concentration (10, 15 and 20°Brix) with maltodextrin as carrier to produce pigment powder from karonda, an anthocyanin-rich fruit which is native to southeast Asia.

Increasing soluble solid content from 10 to 15°Brix resulted in a 42%–57% reduction in phenolic, flavonoid and anthocyanin contents. However, when increasing the amount of maltodextrin from 15 to 20°Brix, a lower reduction (approximately 11%–19%) was observed. In samples with the same °Brix, there was no significant variation in antioxidant contents and activities, especially at high maltodextrin ratios. In addition, the reducing power of samples dried at higher temperature (160°C) was higher than that of samples dried at lower temperature. Karonda spray-dried powder showed a good positive correlation (p < 0.01) between antioxidant contents and DPPH• activity.

To the best of the authors’ knowledge, in this study, for the first time, the effect of spray drying conditions on the quality of karonda powder was investigated.

The purpose of the present research is to examine the comparative values that urban Vietnamese consumers place on attributes of rice that is produced using environmentally friendly methods. The authors consider the impacts that this may have on the livelihoods of rural Vietnamese small farmers. Rice is an “impure public good” that includes both “private” and “public” attributes that consumers consider in their purchase decisions. Consumers make tradeoffs between environmentally and socially beneficial practices (public goods) and perceptions of product quality (private goods). The authors used latent class modeling to investigate the values associated with attributes of rice that is produced using sustainable farming practices.

The authors used a discrete choice experimental design in which consumers stated their choices among combinations of rice attributes. The survey provided responses from 360 urban Vietnamese consumers and allowed to estimate the preferences and nonpecuniary values for rice grown using different levels of environmentally beneficial production methods.

The results identify two segments of rice consumers: one group of consumers who are sensitive to price and the other group who are sensitive to environmental issues. The individual characteristics are reflected in the choices of production methods and in the willingness to pay for environmentally beneficial outcomes of those methods.

Given the number of independent variables measured, the sample was relatively small, such that confirmatory statistical methods were inconclusive. However, the authors used multiple analytical tools that provide corroboration of the significant determinants of the utility functions for the two segments.

The results provide directions for production of rice at a national level, as well as practical implications for consumer-oriented communications.

Results suggest that the emerging middle class of Vietnamese consumers are willing to pay more for rice that is produced using methods that are beneficial to the environment. Results also indicate challenges to provide sustainably-produced rice to poorer groups of consumers.

The study provides important context for consumer preferences within emerging economies. This also adds to a growing literature that uses the choice experiment method to estimate consumer valuation of the outcomes of various agricultural practices.