Chief Executive Office Characteristics Effect on Financial Reporting Quality in Vietnam: The Moderating Role of Firm Size

Chief Executive Office Characteristics Effect on Financial Reporting Quality in Vietnam: The Moderating Role of Firm Size

Background: Research on financial reporting quality and the impact of Chief Executive Office (CEO) on financial reporting quality is an issue of interest to academics. Objective: The study aims to assess the impact of the CEO composite index on financial reporting quality (FRQ) and examine the...

Full description

Saved in:

Bibliographic Details
Main Authors:	Nguyet Nga Tran Thi, Diem Ngo
Format:	Article
Language:	English
Published:	Department of Mass Communication, University of Nigeria 2025-06-01
Series:	Ianna Journal of Interdisciplinary Studies
Subjects:	Chief Executive Officer (CEO) Firm Size (FS) Financial Reporting Quality (FRQ) Board of directors, capital structure, financial reporting fraud, Vietnam
Online Access:	https://iannajournalofinterdisciplinarystudies.com/index.php/1/article/view/727
Tags:	Add Tag No Tags, Be the first to tag this record!

Similar Items

Does educational background of chief executive officers influence impression management?
by: Y. Anni Aryani, et al.
Published: (2025-12-01)

Narcissism of Executive Officer: Profit quality of Government Corporation
by: P. Febrina, et al.
Published: (2019-12-01)

A Conceptual Framework; CEO Power, Financial Reporting Quality and Audit Committee
by: Muhammad Azhar Sheikh, et al.
Published: (2025-03-01)

Audit services and financial reporting quality: The role of accounting expertise auditors
by: Shujah-Ur- Rahman, et al.
Published: (2023-12-01)

Ownership Structure and Goodwill Impairment in Listed Nigeria Financial Institutions
by: Halimah S. Sambo, et al.
Published: (2022-06-01)

CEO CHARACTERISTICS AND FINANCIAL REPORTING QUALITY IN LISTED CONSUMER GOODS COMPANIES IN NIGERIA
by: Nkiru Philomena Okika, et al.
Published: (2024-04-01)

Executive Compensation, Corporate Governance and Financial Reporting Quality: Evidence from listed firms in Nigeria
by: Titilope Esther Olorede, et al.
Published: (2022-12-01)

A Practitioner’s Experience as Chief Compliance Officer: Ideal Versus Reality
by: Joel Maloff
Published: (2023-09-01)

The chief sustainability officer: institutionalizing sustainability in organizations
by: Murat A. Yülek, et al.
Published: (2025-06-01)

Narcissistic Chief Executive Officers and Their Effects on R&D Investment and Firm Performance: The Moderating Role of Managerial Discretion
by: Qingzhu Gao, et al.
Published: (2024-11-01)

Research on economic crimes involving accountants: classification issues
by: O.A. Lagovska, et al.
Published: (2023-03-01)

Business – process for investment activity
by: Samson Darchia
Published: (2022-03-01)

Designing fuzzy expert system for chief privacy officer in government and businesses E-transactions
by: Sha’ban Elahi, et al.
Published: (2015-09-01)

Competition in the product market, CEO's power, and readability of financial reports
by: Shokrollah Khajavi, et al.
Published: (2024-08-01)

Corporate tax avoidance and the upper echelon effect: Evidence from segment disclosure choices
by: Remerta Basson, et al.
Published: (2025-05-01)

Capital Structure Impact on Operating Profit in Vietnamese Listed Companies: The Moderating Role of the Board of Directors
by: Diem Ngo
Published: (2025-06-01)

Board characteristics and the likelihood of financial statements fraud: empirical evidence from an emerging market
by: Ibrahim El-Sayed Ebaid
Published: (2023-10-01)

The analysis of the factor that causes fraudulent financial reporting with fraud diamond
by: Ni Komang Astri Yulistyawati, et al.
Published: (2019-07-01)

The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance
by: Hassan Fatahi Nafchi, et al.
Published: (2023-12-01)

Determinants of going-concern audit opinions: evidence from Vietnam stock exchange-listed companies
by: Duc Hieu Pham
Published: (2022-12-01)

The Effect of Chief Executive Officer Demographics and Psychological Traits on Tax Aggressiveness in Indonesia
by: Anisa Kusumawardani, et al.
Published: (2025-04-01)

The Use of the Fraud Pentagon Model in Assessing the Risk of Fraudulent Financial Reporting
by: Georgiana Burlacu, et al.
Published: (2025-05-01)

Analysis of Factors Influencing Fraudulent Financial Statements: Pentagon Fraud Perspective and Managerial Ownership
by: Putra Wahyu Manuhara, et al.
Published: (2024-01-01)

CEO career horizon, corporate governance and corporate financial asset allocation: evidence from Malaysia
by: Moncef Guizani
Published: (2025-06-01)

Judicial and police activities of the zemstvo chiefs of the Penza province in the late 19th – early 20th centuries
by: M.N. Shoshkina
Published: (2025-06-01)

The Activity of the Chief Executive of a Forensic Organization in the Light of International Standards for Conformity Assessment Requirements
by: O. A. Surovaya
Published: (2019-07-01)

The Interaction Effect of Audit Committee and Gender Diversity on The Quality of Financial Reporting
by: Amir Hossein Tavakoli, et al.
Published: (2024-08-01)

Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting
by: Eny Kusumawati, et al.
Published: (2021-04-01)

An investigation on the effect of IT management capabilities on role performance of senior IT executives
by: Hossein Hamidifard, et al.
Published: (2014-07-01)

The Role Of Women Chief Executive Officers On Tax Avoidance Decisions In Islamic Stock Index
by: Wahid Wachyu Adi Winarto, et al.
Published: (2023-12-01)

Changes in patient-reported chief complaints with orthognathic surgery: a prospective cohort study
by: Lennart Stadtmann, et al.
Published: (2025-07-01)

Presenting a Framework for Conceptualizing Knowledge Management Office
by: Narges Farzaneh, et al.
Published: (2018-03-01)

The impact of financial risks on bank performance: evidence from Bayesian analysis in Vietnam's commercial banks
by: Huyen Khanh Ngo, et al.
Published: (2025-06-01)

ACCOUNTING FRAUD AND CHARACTERISTICS OF COMPANY EXECUTIVES: AN EMPIRICAL INVESTIGATION
by: Maria BAXEVANI, et al.
Published: (2014-11-01)

Systematization of falsification risk factors in financial statements: accounting aspect
by: N.О. Mizyakina
Published: (2016-12-01)

Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies
by: Wahdan Arum Inawati, et al.
Published: (2024-02-01)

CEO attributes, board independence, and real earnings management: Evidence from Nigeria
by: Auwalu Musa, et al.
Published: (2023-12-01)

Understanding the Nature of the Transnational Scam-Related Fraud: Challenges and Solutions from Vietnam’s Perspective
by: Hai Thanh Luong, et al.
Published: (2024-11-01)

CEO CHARACTERISTICS AND FINANCIAL PERFORMANCE OF LISTED DMBS IN NIGERIA
by: Florence Bosede Ajagbonna, et al.
Published: (2024-10-01)

Financial statement fraud based on Hexagon Fraud Approach
by: Prima Apriwenni, et al.
Published: (2023-09-01)