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This study aims to examine the relationship between audit partner tenure and earnings management of companies listed on Vietnamese stock exchanges.

This study uses a sample of 1,363 observations from 2016 to 2019. This study manually collects data on audit partner tenure. Using Datastream financial data, this study calculates abnormal accruals using the modified-Jones models (Jones, 1991; Dechow et al., 1995; Kothari et al., 2005), which are used as the proxy for earnings management. This study runs Ordinary Least Squares regressions to test this study’s hypothesis.

The results show that audit partner tenure is positively related to abnormal accruals. Cross-sectional analyses indicate that the relationship between audit partner tenure and abnormal accruals is more pronounced for firms that are audited by non-Big Four auditors and for firms that have chief executive officer-chairperson duality, suggesting that weak corporate governance is a channel for the established relationship. The evidence also shows that audit partner tenure is negatively associated with the magnitude of income-decreasing accruals but has no relationship with income-increasing accruals. This study’s findings are robust for several tests, including using the propensity score matching approach.

To the best of the authors’ knowledge, this study is the first to provide evidence of the relationship between audit partner tenure and earnings management in Vietnam.

The demand for clean vegetables has rapidly increased, many farmers gradually turn to vegetable cultivation to increase income; therefore, agricultural cooperative mobilized farmers group to facilitate them access to technical training and enhance compliance with the Vietnamese Good Agricultural Practices (VietGAP) standards. The purpose of this paper is to evaluate the impacts of the participation on farmer’s income as well as the major factors that affect the participation in cooperatives by the vegetable farmers in Vietnam.

The study used primary data collected from vegetable farmers in Vietnam. This study utilized propensity score matching to avoid initial selection bias. The differences between participants and nonparticipants will be adjusted by matching each membership individual to a nonmember based on similar observable characteristics by summarizing the conditional probability of a member given pretreatment characteristics.

This study demonstrates that participation in cooperatives is significantly affected by ethnicity, age of household head, labor involving vegetable production and extension service access. The results of this study also confirm that agricultural cooperatives have positive effects on member farmers to enhance income and that participants – on average – have a higher income than nonparticipants.

The method cannot rule out the possibility of selection bias due to unobserved differences between participants and even an appropriate comparison group.

This study contributes to an improved understanding about impacts of cooperatives on farmers’ income in developing and emerging economies. Moreover, research also upgrades knowledge regarding the effectiveness of agricultural cooperatives in Vietnam, as well as guides policymakers in supporting the cooperatives in expanding the market and other necessary changes.

This article reviews the intercultural adaptability (IA) development models for students in South Korea and China in response to the growing internationalisation of higher education. The article provides significant implications for Confucian heritage culture (CHC) countries and others that wish to enhance in higher education.

This scoping review systematically investigates the literature on different IA development strategies for students in higher education across these two Asian countries.

South Korea has promoted the self-growth model reflected in internationalised programmes such as English as a Medium of Instruction (EMI), an international learning environment with an increasing number of international students and student exchange programmes. Through these initiatives, domestic students’ identity and intercultural learning dynamics are enriched in an intercultural learning environment. Meanwhile, China has adopted the “Outward-oriented” higher education internationalisation model to attract international students to study in Chinese universities and entice Chinese returnees through its International Talent Training Programmes. In this strategy, international students are exposed to Chinese language and cultural knowledge development programmes, and Chinese students are motivated to learn the English language and cultures through interactions with their international peers.

Student IA development models in CHC countries remain underexplored. This article responds to the need of higher education institutions in Asian countries that wish to access and learn from effective IA models from other CHC countries. The study makes a valuable contribution by putting forward significant recommendations for developing students’ IA in CHC countries.

This paper aims to develop a multi-hazard risk assessment method based on probability theory and a set of economic, social and environmental indicators, which considers the increase in hazards when they occur concurrently or consecutively.

Disaster risk assessment generally considers the impact and vulnerability of a single hazard to the affected location/object without considering the combination of multiple hazards occurring concurrently or consecutively. However, disasters are often closely related, occurring in combination or at the same time. Probability theory was used to assess multi-hazard, and a matrix method was used to assess the interaction of hazard vulnerabilities.

The results of the case study for the Mid-Central Coastal Region show that the proportions of districts at a very high class of multi-hazard, multi-vulnerabilities and multi-hazard risk are 81%, 89% and 82%, respectively. Multi-hazard risk level tends to decrease from North to South and from East to West. A total of 100% of coastal districts are at high to very high multi-hazard risk classes. The research results could assist in the development of disaster risk reduction programs towards sustainable development and support the management to reduce risks caused by multi-hazard.

The multi-risk assessment method developed in this study is based on published literature, allowing to compare quantitatively multiple risk caused by multi-hazard occurring concurrently or consecutively, in which, a relative increase in hazard and vulnerability is considered. The method includes the assessment of three components of disaster risk including multi-hazard, exposure and multi-vulnerability. Probability and Copula theories were used to assess multi-hazard, and a matrix method was used to assess the interaction intensity of multi-vulnerabilities in the system.

This chapter provides information on the development of Vietnamese education under the influence of global forces based on the analysis of relevant education research and policies using Wolhuter’s frameworks. In the process of coming up with ways to develop education in the face of different influences of globalization, besides having reactions with patterns commonly found in countries around the world, Vietnam also has responses that reflect its own political, sociocultural and economic characteristics. The state still plays a controlling role in education at all levels and many culture-related features that have existed throughout the country’s history have hardly changed, namely aspects related to teachers, learners and teaching and learning methods. To sustain its education in the globalized era, Vietnam must make more efforts in various aspects such as the link between education and employment, the logic of education objectives, the feasibility and appropriateness of curricula, quality of education, especially of higher education and equality in education for underprivileged groups.

This paper aims to investigate shrimp income losses of farmers in the four farming systems in the research areas of Ca Mau, Vietnam, and determine the vulnerability of shrimp farming income to climate change events.

Field research interviews were conducted with 100 randomly selected households across the four farming systems to access shrimp income status and vulnerability levels to climate change events. Four focus groups, each aligned to a particular farming system, were surveyed to categorise likelihood and consequences of climate change effects based on a risk matrix worksheet to derive levels of risk, adaptive capacity and vulnerability levels.

Shrimp farmers in the study areas have been facing shrimp income reduction recently and shrimp farming income is vulnerable to climate change events. There are some differences between farmers’ perspectives on vulnerability levels, but some linkages are evident among shrimp farmer characteristics, ramifications for each farming system, shrimp income losses and shrimp farmers’ perspectives on vulnerability levels of shrimp incomes. From an income perspective, farmers operating in intensive shrimp farming systems appear to be less vulnerable to existing and expected climate change effects relative to those in mixed production or lower density systems.

Having identified the vulnerability level of shrimp farming income to climate change events in different farming systems based on shrimp farmers’ perspectives, the paper adds new knowledge to existing research on vulnerability of the aquaculture sector to climate change. The research findings have implications for policymakers who may choose to encourage intensive shrimp farming to enhance shrimp farmer resilience to the effects of climate change as well as improving cultivation techniques for shrimp farmers. The findings could thus guide local government decision-making on climate change responses and residents of Ca Mau as well as within the wider Mekong Delta in developing suitable practical adaption measures.

The purpose of this paper is to review both international and domestic (i.e. Vietnamese language) journal articles and graduate theses and dissertations on educational leadership in Vietnam. The review addresses two specific goals: first, to describe and critically assess the nature of the formal knowledge base on principal leadership in Vietnam, second, to synthesize findings from the existing literature on principal leadership in Vietnam.

The paper employed a method for conducting systematic reviews of research. The authors conducted a detailed, exhaustive search for international and “local” papers from Vietnam, yielding 120 research sources. Information from these papers was extracted and evaluated prior to analysis. Data analysis included both quantitative description of the “review database” as well as critical synthesis of substantive findings.

The review supports and extends an earlier review which found that the practice of educational leadership in Vietnam remains largely “invisible” to the international community of scholars. The review also yielded a highly critical assessment of research perspectives and methods used in the “local” Vietnamese studies which comprised the bulk of the authors’ database. Synthesis of substantive findings highlighted the manner by which organizational, political, and socio-cultural forces in the Vietnamese context shapes the practice of school leadership.

First, qualitative studies are recommended that seek to describe, in-depth, the enactment of leadership in the Vietnamese context. Second, broad-scale surveys of characteristics, attitudes, and beliefs of school leaders across Vietnam are warranted. Third, the authors encourage graduate students and scholars studying school leadership in Vietnam to undertake a new generation of theory-informed studies that connect with the global literature.

Due to the relatively weak nature of the existing knowledge base, the authors were unable to identify specific implications for leadership practice. However, practical implications are identified for developing the research capacity needed to improve research quality in Vietnam’s universities.

This review is the first systematic review of educational leadership and management conducted of the Vietnamese literature. Moreover, the authors suggest that the review is original in its comprehensive coverage of both the local and international literature on educational leadership in Vietnam.

Supply chain collaboration is increasingly important in today’s competitive business environment. While prior research has acknowledged the role of relationships in facilitating collaboration, few studies have considered inter-personal and inter-organisational attributes simultaneously. This study addresses this gap by investigating these two levels of the manufacturer-supplier relationship in Vietnam’s fishery industry and their impacts on supply chain collaboration.

The study employed a quantitative approach. A questionnaire was distributed to 635 fishery manufacturers in Vietnam by the drop-and-collect method. EFA and CFA were used to assess the reliability and validity of the measurement model, while CB-SEM was employed for structural model assessment and hypothesis testing.

Supply chain collaboration encompasses incentive alignment, collaborative communication, decision synchronisation, and information sharing. All antecedents, including commitment, inter-organisational trust, reciprocity, and inter-personal trust, positively affect collaboration. Inter-personal trust positively influences the other antecedents, and inter-organisational trust enhances commitment. Furthermore, there are partial mediating effects among these relationship attributes. However, no significant moderating effect regarding firm size is observed.

The study extends the social exchange theory to encompass both inter-personal and inter-organisational relationship attributes. Additionally, it pioneers in investigating the interrelatedness of these antecedents. By addressing the research gap in the Vietnamese fishery supply chain, it offers valuable insights for both academics and practitioners, contributing to theoretical understanding and practical implications in supply chain collaboration.

The purpose of this paper is to explore the domain of metaverse commerce and conduct a thorough examination of the complex dynamics that contribute to impulsive purchasing behavior. This study aims to examine the impact of vividness, interactivity and effectiveness on social presence and telepresence within the metaverse, a digital landscape. Specifically, it seeks to understand how these factors influence consumers' impulsive buying behavior.

The methodology used in this study consisted of distributing self-administered questionnaires via a survey. Data collection was conducted among a targeted sample of 348 participants in Vietnam who had direct experience with metaverse commerce services. Then, the collected data was subjected to analysis using two distinct methodologies: partial least squares structural equation modeling and artificial neural networks.

The findings of this study provide significant insights into the correlation between social presence, telepresence and impulsive buying behavior within the field of metaverse commerce. The research findings also indicate that the impact of social presence and telepresence on impulsive purchasing behavior is contingent upon the enhanced vividness, effectiveness and interactivity of the virtual environment.

The present investigation unveiled a range of linear and non-linear mechanisms that elucidate the functions of effectiveness, vividness and interactivity in facilitating the complex interplay between social presence, telepresence and impulsive buying behavior in the context of metaverse commerce. The study provides both theoretical and practical contributions to the existing body of literature on Metaverse commerce.

This paper presents concepts important for understanding the potential of sustainable low-income housing in Vietnam, with a focus on key environmental, socio-economic, and cultural dimensions that bear on its housing sector. It examines challenges for sustainable urban development in Hanoi and HCMC, Vietnam's two main cities. Recognising the current challenges in balancing affordability and sustainability, the study explores Vietnam's lack of adequate and affordable housing and the problem of its urban slums. Synergistic strategies suitable for the Vietnamese context are then suggested for sustainable low-income housing in these two cities.