The Impact of the Use of Independent Auditing on Credit Accessibility: The Case of Vietnamese SMEs

Vietnamese small and medium size enterprises (SMEs) are deemed the “backbone” of the economy; they are a key driver for the achievement of sustainable economic development.

Tác giả:       Tran Thi Hien, Malcolm Abbott, Vuong Tran Thi Huyen

In trong:      Chuyên san Kinh tế và Kinh doanh

Số:              Tập 32, Số 5, 2016, tr. 44-54

Ngôn ngữ:   Tiếng Anh

Từ khóa:      Vietnamese SMEs, independent auditing, accounting, credit accessibility

Tóm tắt:     Vietnamese small and medium size enterprises (SMEs) are deemed the “backbone” of the economy; they are a key driver for the achievement of sustainable economic development. Access to finance, however, has been consistently identified as a major problem facing many Vietnamese SMEs. That has caused serious setbacks in the sustainable development of Vietnamese SMEs, and has adversely affected their profitability. This raises the question of whether independent auditing of financial statements can be influential in the credit allocation process. The current study developed a model of the influence of independent auditing on credit accessibility by employing a qualitative method to identify the impact of independent auditing on credit accessibility in Vietnamese SMEs. The results of this study reveal that the use of external auditing is one of the key criteria to accessing credit in Vietnamese SMEs.

>> Xem chi tiết


 
 
Loading...
 
  Ban biên tập

Trưởng ban:


PGS.TS. Nguyễn Hồng Sơn


Phó trưởng ban:


TS. Nguyễn Anh Thu


Thành viên:


TS. Regina M. Abrami

PGS.TS. Christopher Gan

GS.TS. Matsui Yoshiki

PGS.TS. Lê Bộ Lĩnh

PGS.TSKH. Võ Đại Lược

PGS.TS. Phùng Xuân Nhạ

GS. James Riedle

GS. TS. Takakuwa Soemon

GS.TSKH. Nguyễn Quang Thái

TS. Nguyễn Đức Thành

TS. Võ Trí Thành

GS.TS. Trần Văn Thọ

PGS.TS Phạm Văn Dũng

 
 
free stats Bản quyền thuộc về Trường Đại học Kinh tế - Đại học Quốc gia Hà Nội
144 đường Xuân Thủy, quận Cầu Giấy, Hà Nội.
Tel: (84.4) 37547506    Fax: (84.4) 37546765
Email: news_ueb@vnu.edu.vn
Website: http://ueb.edu.vn - http://ueb.vnu.edu.vn