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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.

This study aims to explore the pathway of increasing hotel booking intentions by mapping the linkage mechanism between the antecedents and components of brand equity to ultimately drive followers’ hotel booking intention. In addition, the role of over-endorsement as a moderating variable is also evaluated.

The conceptual model and research hypotheses were each assessed using covariance-based structural equation modeling. Paper-based and online surveys were used to collect data from 443 respondents who are TikTok users and follow at least one TikTok online celebrity, while that online celebrity must have reviewed at least one type of accommodation.

Except for the relationship between virtual interactivity and online celebrity brand image, the results confirmed the relationships between research concepts.

Further studies are needed to validate the results in other cultural contexts, generalize findings and broaden the range of target respondents.

This study contributes to the hotel literature by illustrating how online celebrity brand equity (OCBE) drives hotel booking intentions. The study highlights the importance of antecedent factors – follower-centered drivers (e.g. lifestyle congruence, friendship) and online celebrity-led drivers (e.g. virtual interactivity, expertise) – to achieve a hierarchical relationship between OCBE components and followers’ booking intentions.

From a consumer–brand relationship (CBR) perspective, this study proposes a serial multiple mediation model to explore the pathways (e.g. cognitive, affective and hybrid) to increase online celebrity brand equity (OCBE) and follower's hotel booking intentions (FBI).

Paper-based and online surveys were used to collect data from 443 respondents who had been using TikTok and had followed at least one online celebrity on TikTok, while that online celebrity had reviewed one or more types of accommodation. A serial multiple mediation model was evaluated through covariance-based structural equation modeling.

The results confirmed the hybrid cognitive–affective and cognitive–affective–conative pathways among antecedents and components of OCBE and FBI.

From a CBR perspective, this study provides a serial multiple mediation model to increase OCBE via hybrid cognitive–affective pathways and to drive FBI via cognitive–affective–conative pathways. These sequential relationships contribute to the human branding literature by defining a mechanism of how online celebrities can efficiently attract followers, thus driving online celebrity brand loyalty and hotel booking intentions.

The results should be validated in other cultural contexts to generalize findings and broaden the range of target respondents to include international followers and those within other nations.

The purpose of this paper is to investigate the impact of leadership styles on different organizational outcomes and value structure such as: overall business performance, working style, motivation and trust of employees, management efficiency and corporate culture in the context of Vietnamese small and medium enterprises (SMEs).

The authors perform a qualitative analysis and gather data by conducting conversational semi-structured interviews with 51 SME managers from different industries. Data were analyzed using a step-by-step approach following Creswell.

The study explores the effects of leadership styles on various organizational outcomes. Given the features of SMEs, it sheds light on the significance of leadership styles in changing work environment, increasing staff retention, and promoting the viability of SMEs. It also discusses the selection of leadership styles in accordance with Vietnamese culture.

This study has practical implications on human resource management in the context of SMEs. SME managers, training providers and support agencies may utilize the research outcomes to raise the awareness of SMEs leaders. Based on the research findings, appropriate training programs should be developed to assist managers in tackling major problems.

Although several previous studies have tried to investigate the influence of leadership styles on organizational outcomes, this is the first research to explore the topic in the context of SMEs and in conjunction with the Vietnamese culture.

Limited knowledge exists regarding the adverse effects of artificial intelligence adoption, including platforms like ChatGPT, on users’ mental well-being. The current research seeks to adopt the insight from the stressor-strain-outcome paradigm and a moderated mediation model to examine how technology anxiety moderates the direct and indirect relationships between compulsive use of ChatGPT, technostress, and life satisfaction.

Drawing data from a sample of 2,602 ChatGPT users in Vietnam, PROCESS macro was approached to test the moderated mediation model.

The findings indicate that compulsive use of ChatGPT exhibited a substantial and positive impact on technostress, while technostress was found to have a negative influence on life satisfaction. Moreover, although compulsive use of ChatGPT did not show a significant direct effect, it indirectly impacts life satisfaction via technostress. Remarkably, technology anxiety was found to significantly moderate both direct and indirect associations between compulsive use of ChatGPT, technostress, and life satisfaction.

Based on the findings of this research, some practical implications are provided.

The research offers a fresh perspective by applying the stressor-strain-outcome perspective to provide empirical evidence on the moderated mediation effects of technology anxiety and technostress on the relationship between compulsive use of ChatGPT and users’ life satisfaction. The research thus sheds new light on artificial intelligence adoption and its effects on users’ mental health.

The purpose of this paper is to investigate the factors affecting citizens’ intentions toward sustainable tourism based on a research model integrating two theories: protection motivation theory (PMT) and theory of interpersonal behavior (TIB).

After in-depth interviews with ten people, the authors determined the official research model and builds a complete survey. With the random sampling method, data were collected from 628 Vietnamese respondents at some schools, enterprises and supermarkets. Using the PLS-SEM method, measurement and structural models were evaluated before testing the research hypotheses about the influence of factors on intention toward sustainable tourism.

This paper shows that all constructs of the integrated model PMT-TIB are related to intention toward sustainable tourism, and response efficacy is the most influential factor among the factors included in the research model. PMT-TIB integration model is proven to be superior to the original PMT and TIB models when studying factors affecting intention toward sustainable tourism.

The main limitation of this paper is that the PMT-TIB integration model only mentions motivational and interpersonal factors that influence intention toward sustainable tourism.

The findings indicate that state management agencies and enterprises need to develop specific action programs about each harmful environmental pollution caused by unsustainable tourism, raising awareness about the possibility of environmental protection through sustainable tourism.

This study contributes to the existing theoretical framework by integrating PMT and TIB for the first time in explaining intention toward sustainable tourism. This paper gives implications for Vietnam in particular and developing countries in general in promoting sustainable tourism intentions toward sustainable development according to the government’s goals.

本文的目的是基于保护动机理论（PMT）和人际行为理论（TIB）理论相结合的研究模型, 调查影响公民可持续旅游意愿的因素。

在对10人进行深入访谈后, 作者确定了正式研究模型并建立了完整的调查。 采用随机抽样的方法, 从部分学校、企业和超市收集了628名越南受访者的数据。 在检验有关因素对可持续旅游意向影响的研究假设之前, 使用 PLS-SEM 方法对测量和结构模型进行了评估。

本文表明, 综合模型 PMT-TIB 的所有构造都与可持续旅游的意愿相关, 而响应效能是研究模型中包含的因素中影响最大的因素。 在研究影响可持续旅游意愿的因素时, PMT-TIB集成模型被证明优于原始PMT和TIB模型。

本文的主要局限性是 PMT-TIB 整合模型仅提到动机和人际因素影响可持续旅游的意愿。

研究结果表明, 国家管理机构和企业需要针对不可持续旅游业造成的各种有害环境污染制定具体的行动计划, 提高人们对通过可持续旅游业保护环境的可能性的认识。

本研究首次整合PMT和TIB来解释可持续旅游业的意图, 为现有的理论框架做出了贡献。 论文对越南和广大发展中国家在促进可持续旅游意愿、根据政府目标实现可持续发展方面给出了启示。

El objetivo de este artículo es investigar los factores que influyen en la intención de los ciudadanos hacia el turismo sostenible basándose en un modelo conceptual que integra la teoría de la motivación hacia la protección (PMT) y la teoría del comportamiento interpersonal (TIB).

Tras la realización de entrevistas en profundidad con 10 personas, los autores determinaron el modelo de investigación y elaboraron un cuestionario. Utilizando un muestreo aleatorio para la recogida de datos, se obtuvieron 628 encuestados vietnamitas en escuelas, empresas y supermercados. Se empleó el análisis PLS-SEM para evaluar los modelos de medición y modelos estructurales antes del contraste de las hipótesis de investigación sobre la influencia de los factores en la intención hacia el turismo sostenible.

Este artículo muestra que todos los constructos del modelo integrado PMT-TIB están relacionados con la intención hacia el turismo sostenible y la eficacia de la respuesta es el factor más influyente entre los factores incluidos en el modelo conceptual. Se comprueba que el modelo integrador PMT-TIB es superior a los modelos PMT y TIB originales al estudiar los factores que afectan la intención hacia el turismo sostenible.

La principal limitación de este artículo es que el modelo de integración PMT-TIB solo utiliza factores motivacionales e interpersonales que influyen en la intención hacia el turismo sostenible.

Las conclusiones indican que los organismos estatales de gestión y las empresas deben desarrollar programas de acción específicos sobre cada contaminación ambiental nociva causada por el turismo insostenible, concienciando sobre la posibilidad de proteger el medio ambiente a través del turismo sostenible.

Este estudio contribuye al marco teórico existente al integrar por primera vez la PMT y la TIB en la explicación de la intención hacia el turismo sostenible. El trabajo ofrece implicaciones para Vietnam en particular y para los países en desarrollo en general en la promoción de las intenciones de turismo sostenible, hacia un desarrollo sostenible de acuerdo con los objetivos gubernamentales.

The purpose of this paper is to adopt the theory of planned behavior to close the entrepreneurial attitude–intention–behavior gap in the entrepreneurship field as well as test the key moderators of the entrepreneurial process, starting from entrepreneurial attitude and intention to behavior to engage in entrepreneurial activities – namely, entrepreneurship education.

The research used a sample of 2,566 students from 16 universities in Vietnam. First, Cronbach’s alpha and confirmatory factor analysis have been used to test the reliability and validity of scales. Then the coefficient paths in the conceptual framework were tested through structural equation modeling, and indirect associations were estimated via the PROCESS bootstrapping approach.

The research illustrated that both attitudes toward entrepreneurship and entrepreneurial intention serve as the central antecedents in the formation of entrepreneurial behavior. Also, when students are more entrepreneurially educated, the linkage between attitude toward entrepreneurship and entrepreneurial behavior was hypothesized to become stronger, yet the relation between entrepreneurial intention and behavior was weakened.

This research suggests useful recommendations for educators and policymakers to encourage university students’ favorable attitudes toward entrepreneurial activities, their intention to engage in them and their subsequent entrepreneurial behavior.

This research is expected to make a significant contribution to the entrepreneurship literature by closing the entrepreneurial attitude–intention–behavior gap as well as enriching our understanding of the influence of entrepreneurship education on the entrepreneurial process. Importantly, this research reveals that entrepreneurial education significantly moderates the effects of attitude toward entrepreneurship and entrepreneurial intention on entrepreneurial behavior.

Most governments around the world rely heavily on tax revenue to fund not only their recurrent expenditure but also their long-term development goals. There is some evidence suggesting that tax evasion in Vietnam has, over the years, been on the rise in terms of number, scale and degree of sophistication. It may thus be beneficial to understand the extent to which various relevant psychological factors interact to influence the tax compliance of Vietnamese taxpayers. This chapter attempts to quantify the effects of taxpayer's emotion, trust and perception on their tax compliance in Vietnam. It adopts a positivist research framework, a quantitative research method and primary data collection. First, a simple, theoretical model in which emotion and trust affect tax compliance both directly and indirectly through perception as a mediating variable, is constructed. The Baron−Kenny method is then applied to the data collected from an e-survey to test various hypotheses derived from the devised theoretical model. The results show that taxpayer's perception positively and significantly influences tax compliance whereas emotion and trust exert significant and positive effects on tax compliance both directly and indirectly (via perception). The findings suggest that voluntary tax compliance in Vietnam can be improved through better tax administration services, more fiscal policy accountability and pro-active tax socialization.

The purpose of this paper is to explore the influence of culture on the sense of self-efficacy in teaching English as a Foreign Language of a group of university teachers in Vietnam. Research exploring the relationship between culture and self-efficacy is extremely rare despite the acknowledged importance of culture in the formation of self-efficacy beliefs.

This study took the form of qualitative research with diverse, data collection instruments: individual interviews, focus group discussions, observations and journaling.

Findings indicate that certain features of the Vietnamese cultural context impacted on the way the study teachers constructed their sense of self-efficacy. Specifically, under the influence of a Vietnamese sense of belonging, the study teachers tended to rely more on efficacy-building information from other people rather than from themselves. The perception of inequality in power may have heightened negative emotional arousal, thus contributing to a negative sense of self-efficacy among the teachers. The Vietnamese concept of face and the high status of teachers in the social hierarchy in part mediated teachers’ sense of self-efficacy.

The perceived burden of performing both parenting and teaching roles and responsibilities may have diminished the self-efficacy in teaching of female teachers.

The contribution and implications of the study are discussed.

Recognition that not every climate adaptation policy is a good one has shifted attention to new tools and methods to measure the adequacy and effectiveness of adaptation policies. This study aims to propose and apply and applies an innovative adaptation policy assessment framework to identify the extent to which climate adaptation policies in Vietnam exhibit conditions that are likely to ensure a sufficient, credible and effective adaptation.

In total, 21 conditions, categorized under five normative principles and covering critical issue areas in adaptation domain, form the climate adaptation policy assessment framework. The principles were double-checked and tested in case studies through observations and analyses of policy documents to ensure that each condition should be distinct and not overlapping across principles. To see if the principles and attendant conditions were able to capture all relevant aspects of adaptation, the authors used structured expert judgment. In total, 39 policy documents pertaining to climate change adaptation were selected for qualitative document analysis. In-depth interviews with local officials and experts were conducted to address data gaps.

The study reveals major weaknesses constituting a reasonably worrisome picture of the adaptation policies in Vietnam since several critical conditions were underrepresented. These results shed new light on why some adaptation policies falter or are posing adverse impacts. The findings suggest that a sound policy assessment framework can provide evidence on what effective adaptation policy looks like and how it can be enabled. The framework for climate adaptation policy assessment in this study can be easily adjusted and used for different socio-environmental contexts in which new conditions for policy assessment might emerge.

The findings show underlying weaknesses constituting a reasonably worrisome picture of the adaptation regime in Vietnam. In the absence of mechanisms and measures for accountability and transparency in policy processes, adaptation in Vietnam appears more likely to be prone to maladaptation and corruption. While solving these problems will not be easy for Vietnam, the government needs to evaluate whether the short-term gains in sustaining the existing adaptation policies really make progress and serve its long-term climate-adaptive development goals.

Although interpretations of adaptation effectiveness may be very divergent in different normative views on adaptation outcomes, the authors argue that a common, agreed-upon effectiveness can be reached if it is clearly defined and measurable in adaptation policies. Thus, the climate adaptation policy assessment framework proposed in this study is critical for policymakers, practitioners, donors and stakeholders dealing with adaptation to better understand the weaknesses in policymaking processes, pinpoint priority areas of action and timely prevent or prepare for possible adverse impacts of policies.