• Accepted Papers

    ICOAF-2025's Proceedings (Download)

    LIST OF ICOAF-2025's PAPERS

    No

    Paper Tittle

    Authors

    ACCOUNTING

    1.

    Assessing The Improvisational Skills of Accounting Students in Malaysian Internship Programs

    Chow Poh Ling, Phuah Kit Teng

    2.

    The Impact of CFO's Expertise in Financial/Accounting and Non-Financial/Non-Accounting on Corporate Financial Policy

    Shin-Rong Shiah-Hou

    3.

    Mandatory Operational Information Disclosure and Corporate Investment Decision: Evidence from the Chinese Industry Disclosure Guidelines

    Lulu Di, Stephen Gong, Qiurui Mou, Jing Wang

    4.

    The Influence of Financial Condition and Financial Reporting Quality: The Study from Developing and Developed Countries

    Tanti Winda Asrani Manullang, Amarissa Ayoe Kristantie, Albertus Henri Listyanto Nugroho

    5.

    Determinants of Voluntary Financial Disclosure during the period of COVID-19: The Case of Listed Companies on the Ho Chi Minh Stock Exchange (HOSE) in Vietnam

    Nguyen Hong Nhat Anh, Nguyen Lan Phương

    6.

    The Impact of Artificial Intelligence on Accounting: A Thematic Literature

    Nguyen Thi Xuan Trang, Nguyen Thi My Dinh, Le Uyen Phuong, Le Nguyen Thuy Phuong, Huynh Phuong Thao

    7.

    Green Internationalization and Budgeting in Sustainable Digitalized Circular Management Accounting System

    Pham Quang Huy, Vu Kien Phuc

    8.

    Big 4 Audit Partners’ Education Level and Their Impact on Audit Quality in Vietnam

    Nguyen Thi Mai Anh, Tran Thi Diem Hang, Pham Quy Chau, Dang Huyen Dieu

    9.

    Linking State Ownership and Earning Management in Vietnam: Insider Trading As A Mediator

    Vuong Phuong Thuy

    10.

    An Examination of the Influence of Green Accounting on Corporate Sustainability and Financial Performance in Vietnamese Manufacturing Enterprises

    Tran Van Tung, Ngo Ngoc Nguyen Thao, Tran Duy Thuc, Nguyen Thi Nhung, Nguyen Tran Binh

    11.

    Predicting Fraudulent Financial Statements in Vietnamese Firms: A LightGBM Model with SHAP Interpretability and Class Imbalance Correction

    Ngoc-Trai Doan, Thi Cam Tu Phan, Duc Hong Phan

    12.

    Factors Affecting Cloud Accounting Software Adoption in Small and Medium Enterprises (SMEs): Evidence from Danang City, Vietnam

    Vo Thi Thanh Van, Mai Nguyen Tu Nhu, Nguyen Thi Tra My, Ta Minh Nguyet

    13.

    The Impact of Firm Size on Capital Structure in Vietnam During Covid-19: Evidence from A Frontier Market

    Nguyen Thi Xuan Linh, Phan Ho Thu Thao, Duong Thi Thuy Van

    FINANCE

    14.

    Climate Risk Information and Homeowners' Insurance Premium Rates

    Chia-Chun Chiang, Zifeng Feng

    15.

    Decentralisation Finance: A Bibliometric Analysis and Content Analysis

    Khoong Tai Wai, Chow Poh Ling, Khor Siak Kim, Kumara Adji Kusuma, Huynh Nguyen Bui

    16.

    How Do Independent Directors Monitor Investment Decisions? Evidence from India and USA

    Aastha Mittal, Shveta Singh

    17.

    Carbon Risk and Cash Holding Adjustment Speed: Global Evidence

    Tung Lam Dang, Duc Trung Do, Ly Ho, Yue Lu

    18.

    Corporate Culture as A Shelter for Climate Change Exposure: A Text-Based Approach

    Huy Viet Hoang

    19.

    Speaking to The Double-Bind: Gender Differences in Executive Language Style

    Thu-Hien Hazel Nguyen, Gabriela Flores

    20.

    Linking Credit Flows to Carbon Emissions in Vietnam: A Network Centrality, SDA, and SPA Approach

    Nguyen Huu Nguyen Xuan

    21.

    Gamification Affordances in Vietnamese E-Wallets: The Role of User Engagement in Influencing Retention and Well-Being

    Bao Quoc Truong-Dinh, Tan Nhat Nguyen-Huu, An, Phu Truong-Pham, Thuong Thi Ngo-Huynh, Anh Hoai Pham-Thi, Quynh Nhat Nguyen-Doan

    22.

    Aggregate SG&A Signals and Future Market Returns

    Weiwei Wang, Yan Zhao, Kenneth Zheng

    23.

    Advancing Green Growth through Financial Inclusion and Green Investment: A Panel Data Analysis with Sensitivity Assessment across Asia-Pacific Nations

    Jessica Sindy Winata, Rossalina Christanti

    24.

    ESG Performance and Dividend Policy. Evidence from VN100 Firms

    Anh Binh Minh Hoang, Nguyen Tram Anh Tran

    25.

    Cross-Listing, Innovation And The Role of Nation-Level Institutions

    Trung K. Do

    26.

    Are Asean Stock Efficient Under Trump’s Reciprocal Tariff? Insights from The CECP

    Huy Quoc Bui, Phuoc Ven Luu, Huong-Quynh Le-Nguyen, Nhan Tri Tran, Duc Hong Phan

    27.

    Mitigating The Costs of High Financial Leverage: The Role of Asset Redeployability

    Quang Minh Nhi Nguyen, Trung K. Do

    28.

    Stock Price Informativeness and Financing Decisions After a Seasoned Equity Offering

    Thi Xuan Dung Nguyen, Radu Burlacu, Sonia Jimenez-Garcès

    29.

    The Impact of The Lunar New Year Holiday on The Stock Market: Empirical Evidence from Hose, Vietnam

    Huu-Pho Nguyen

    30.

    Environmental Performance and Firm Exit During the COVID-19: International Evidence

    Nguyen Hong Yen

    31.

    Monetary Policy and Systemic Risk of Financial System in Vietnam

    Bui Duy Khoa, Nguyen Trung Hieu, Le Duc Quang Tu

    32.

    Measuring Information Disclosure in Vietnamese Commercial Banks: Regulatory Challenges and Global Insights

    Thuy Thu Nguyen, Ngoc Minh Vu, Tuan Quang Ngo

    33.

    Factors Affecting The Profitability of Companies in Quang Ngai Province: Theoretical Overview and Proposed Research Model

    Nguyen Phuong Ha

    34.

    The Impact of Director's Financial Expertise on Dividend Payout: Evidence from Vietnamese Listed Companies

    Le Van, Nguyen Minh Trong, Vo Dinh Hieu

    35.

    Exploring The Influence of Personal Characteristics on The Formation of Banking Ethics: A Study on Students and Banking Professionals

    La Thi Thu Trang, Nguyen Minh Phuong, Nguyen Thi Thuy Duong

    36.

    Human Resources and Bank Performance in The Context of Digital Tranformation: An Empirical Study in Vietnam

    Thuy Pham Thu, Hien Hoang Thi Thu, Ha Do Thi Thu

    37.

    Solutions to Develop and Further Improve Financial Technology Education at Vietnam’s Universities

    Nguyen Luu Tuyen, Chu Thanh Hien, Le My Nghi

    38.

    Analysis of Carbon Price Risk: Case of The EU ETS Market

    Le Quang Truong, Nguyen Thi Nhung

    39.

    Blockchain Innovations in Financial Services: Transforming Banking and Payments in Emerging Markets

    Lam Bao Anh

    40.

    Customer Complaint Prediction in Banking – Machine Learning Application

    Hỉen Hoang Thi Thu, Hanh Trinh Hong

    41.

    Liquidity, Corporate Governance, and Firm Value: Insightful Analysis of Non-Financial Listed Companies in Vietnam

    Le Quynh Lien

    42.

    How Local Institutional Quality Shapes Financing Decisions: Firm-Level Evidence from Vietnam

    Ha Phuoc Vu

    43.

    Does Political Uncertainty Matter For Stock Liquidity?

    Thi Hong Hanh Huynh, Viet Anh Hoang

    44.

    Application of Machine Learning for Early Prediction of Customer Churn in Banking

    Le Dien Tuan, Phan Dang My Phuong

    45.

    How ESG Disclosures Shape Cost of Debt and Firm Value

    Tran Nguyen Hong Van, Nguyen Thi Nha Uyen, Le Dac Anh Khiem

    46.

    Effects of Financial Factors on The Export Intensity of Textile and Garment Enterprises Listed on The Vietnam Stock Exchange

    Huynh Thi Dieu Linh, Phan Thi Hoai, Hoang Thanh Hien

    47.

    Corporate Sustainability Performance: A Systematic Literature Review- ADO Framework

    Do Nguyet Anh, Doan Ngoc Phi Anh

    48.

    Financial Advisors Under the Lens: How Attractiveness, Familiarity, and Trustworthiness Predict Insurance Purchase Inclination

    Manuel R. Tanpoco, Justin Lawrence B. Gochian, Nyle Bratxon L. Sy, Alec Marcus G. Yao, Kurt Patrick Zhang

    49.

    The Impact of Digital Transformation on Performance of Commercial Banks in Vietnam

    Linh Thi Thuy Tran, Xuan Thi My Do

    50.

    Does Biometric Authentication Impact Mobile Payment Behavior? Insights from Vietnamese Users' Perspectives

    Tran Nguyen Hong Van, Dinh Thanh Tuyen, Tran Dieu Trang, Phan Thi Thanh Thao, Dinh Thi Nhu Tuyet Hanh

    51.

    Impact of Effectiveness Usage of Biometrics Towards Internet Banking Continuance Usage Among Young People in Da Nang City

    Phan Dang My Phuong, Dang Bui Anh Trung

    52.

    CEO Characteristics And Firm Capital Structure Decisions: Evidence From Vietnam

    Phuoc Vu Ha, Hong Hanh Huynh