Factors affecting the financial reporting quality in Vietnamese enterprises: A perspective from Contingency Theory

This research aimed to identify factors that affect the financial reporting quality (FRQ) in Vietnamese enterprises, which affecting are based on Contingency Theory. Data were collected through an email survey combined with a direct, and period was from January June 2020. We focussed surveying CFOs, chief accountants, accountants who had at least three years of working experience. The sample consisted 235 enterprises headquarters Ha Noi, Ho Chi Minh, Da Nang (the largest cities Vietnam), there 92 small 69 medium 74 large enterprises; 26 businesses have adopted international standards (IFRS) as their accounting framework for preparation reporting, 109 not applied IFRS. model hypotheses been tested by Multiple Linear Regression (MLR) support SPSS statistical software. results indicate four significantly FRQ: Administrator support; Accountant competency; Internal Control effectiveness IFRS application. study contributes perfect FRQ’s direct method measures, highlighting role Theory creating basic helps interpret relationship contextual FRQ.