The Impact of Corporate Governance on the Quality of Accounting Information: Research Based on Listed Companies on Vietnam's Stock Exchange

Purpose: This research aims to evaluate the impact of corporate governance on quality accounting information in listed companies Vietnamese stock exchange. Theoretical framework: Corporate focuses structure ownership, characteristics director and supervisory boards. The is evaluated under perspectives users auditors. Design/methodology/approach: analyzes primary secondary data from 193 as 2021 uses both qualitative quantitative methods. Findings: results show that factors affecting have a proportional include: Government Supervisory Board major shareholders number board members, professional qualifications association directors, an inverse duality between directors managing no are members board. Research, Practical & Social implications: From results, authors propose recommendations improve through governance. Originality/value: value study pointing out exchange meaningful creating trust among attract investment domestically internationally.