• ACCEPTED PAPERS

    The Conference Proceedings are available at the following link: ICOAF-2026 Conference Proceedings


    Seq.

    Title

    1.

    Assessing the Financial Soundness of Vietnamese Commercial Banks Using CAMEL-Based Unsupervised Learning

    Nguyen Van Chuc, Dinh Thi Nhu Tuyet Hanh

    2.

    ERAMAC: An Empirical Risk-Aware Multi-Agent Committee Framework for Personalized Crypto Trading Rule Adaptation

    Van Loc Tran, Nguyen Khang Hoang, Tien Dat Tran

    3.

    Developing International Financial Center: Experiences in Selected Asian Economies and Policy Recommendations for Vietnam

    Phung Thanh Quang

    4.

    An AI-Based Approach to Analyzing Annual Reports: Insights from Narrative–Financial Misalignment

    Nguyen Van Chuc, Tran Vu Ha My, Nguyen Thi My My

    5.

    Corporate Narratives on Digital Transformation and Firm Performance in the Australian Market

    Van Ky Long Nguyen, Thi Tuyet Anh Nguyen, Nguyen Anh Khoa Dam

    6.

    Dynamic and Directional Network Connectedness of Term Interbank Interest Rate and Financial Assets: Does Market Sentiment Matter?

    Chi Cuong Nguyen

    7.

    Music Sentiment and the Dynamics of Stock Price Crash Risk

    Pham Thi Ngoc Dung

    8.

    Will Innovation Always Secure Firms’ Sustainability?

    Nguyễn Lan Phương, Lê Thị Thu Tâm, Viviani Jean-Laurent, Lê Hồng Hạnh, Lê Hạnh Phúc

    9.

    Stock Liquidity and Corporate Investment: Evidence from Vietnam

    Nguyen Thanh Huong, Le Thi Thanh Phuong

    10.

    How Board Structure Affects the Cost of Capital: Evidence from an Asian Emerging Market

    Nguyen Thi Xuan Linh, Dang Cong Nguyen

    11.

    The Impact of Rookie CEOs on Corporate Risk-Taking: Evidence from Vietnamese Listed Firms

    Nguyen Thi Hoa Hong, Nguyen Huy Khanh

    12.

    Media Sentiment and Stock Return Spillovers in A Multilayer Network: Evidence from US Firms

    Hera Asif Khan, Danish Ahmad, Daksh Yadav, Rishman Jot Kaur Chahal

    13.

    ESG Performance and Systematic Risk: Evidence from Non-Financial Firms Listed in Vietnam

    Phuong Nguyen Cong, Hung Phan Viet, Kieu Nguyen Thi Thuy, Lieu Tran Le Anh, Huong Tran Lan, Ngoc Than Ha Bao

    14.

    Application of K-Means Clustering for Stock Portfolio Construction

    Dinh Bao Ngoc, Tran Nguyen Hong Van, Nguyen Chi Cuong, Le Cong Tuan Vu

    15.

    Determinants of Liquidation Risk in Lending DeFi: Empirical Evidence from MakerDAO

    Nguyen Minh Nhat, Nguyen Linh Dan

    16.

    How ESG Disclosure Intensity Shape Supplier Financing and Customer Credit

    Tran Nguyen Hong Van, Le Dac Anh Khiem

    17.

    Dividend Policy and Stock Price Crash Risk: Evidence from Vietnamese Listed Firms

    Le Thi Thanh Binh, Le Thi Thuy Trang, Huynh Thi Kim Ngan

    18.

    Green Finance and Renewable Energy Consumption: The Moderating Role of Institutional Quality in Developed and Emerging Economies

    Dinh Tran Bao Vy; Nguyen Phan Minh Hoa

    19.

    Climate Risk and Dividend Payout: Does Financial Constraint Matter?

    Phan Khánh Ly, Lê Thị Thanh Bình

    20.

    The Impact of Financial Distress on Earnings Management Strategies: Empirical Evidence from Vietnam

    Vũ Thế Bình, Phùng Thị Linh Chi, Nguyễn Thị Khánh Linh, Vũ Thị Thanh Nhàn, Trần Anh Thư

    21.

    Factors Affecting Gen Z's Intention to Adopt Buy Now Pay Later in Online Shopping

    Phan Dang My Phuong, Phan Ngoc Lam Thuyen, Hoang Linh Chi

    22.

    Determinants of Sustainability Reporting Disclosure among Listed Firms in Vietnam: The Role of the Carbon Border Adjustment Mechanism

    Le Thi Truc Loan, Tran Ngoc Anh, Nguyen Thi Ha Thuong, Do Nguyet Anh

    23.

    Black Directors on Board and Reputational Risk

    Viet Dang Anh Hoang, Trung Thanh Nguyen, Quynh Thi Thuy Duong

    24.

    Anti-Corruption Disclosure, Board Cultural Diversity, and ESG Performance: Evidence from Vietnamese Listed Firms

    Nguyen Tien Dat, Nguyen Danh Hau

    25.

    ESG Perception and Consumer Attitudes: An Empirical Study in Da Nang City

    Phuong Thao Huynh, Thi My Dinh Nguyen, Uyen Phuong Le, Nguyen Thuy Phuong Le, Doan Ngoc Phi Anh

    26.

    Trade Policy Uncertainty and Currency Spillovers: Evidence from Commodity-Importing Countries

    Nguyen Thi Huong

    27.

    Board Educational Characteristics and ESG Disclosure: Evidence from Vietnamese Listed Firms in Environmentally Sensitive Industries

    Phan Thi Do Quyen, Ha Phan Hong Thao, Nguyen Thi Y Nhi, Vo Hong Tam

    28.

    When Transparency Reveals Distress: Audit Quality, Earnings Management, and Bankruptcy Risk

    Thuy Yen Khue Huynh

    29.

    Board Remuneration and Firm Performance in Vietnamese Listed Firms

    Doan Nguyen Trang Phuong, Nguyen Thi Anh Quyen, Huynh Le Thi Yen Thi, Nguyen Ngoc Anh Thy, Le Tu Quynh Trang

    30.

    The Impact of Earnings Management on the Trading Behavior of Foreign Investors: Evidence from Listed Firms in the Vietnamese Stock Market

    Duong Ngan Ha, Le Thi Thu Ha

    31.

    Ownership Structure and the Cash Conversion Cycle: Evidence from Vietnamese Public Companies during the Covid-19 Period

    Vu Thi Thanh Binh, Dang Thu Hang, Tran Kim Anh, Ly Hien Minh

    32.

    Strategic Management Accounting and Sustainable Competitive Advantage: Evidence from Manufacturing Firms in Vietnam

    Mai Thi Quynh Nhu

    33.

    Examining the Relationship between Results-Oriented Culture, Digital Transformation, and the Use of Performance Measurement Systems in Public Service Organizations in Vietnam’s Central Highlands

    Tran Thi Yen, Tran Thi Cam Thanh, Phan Thi Doan Duyen, Huynh Nhu Ngoc, Nguyen Le Thao Vi, Truong Nguyen Anh Tu

    34.

    The Impact of Business Innovation Strategy on Management Accounting Information Systems: The Mediating Role of Organizational Culture

    Dao Van Hao, Vo Van Nhi

    35.

    The Impact of Enterprise Resource Planning (ERP) Systems on the Application of Modern Management Accounting Techniques and Operational Performance: A Bibliometric and Systematic Review

    Pham Xuan Quang, Vo Van Nhi

    36.

    Lean Accounting: A Bibliometric Analysis and the Application of Contingency Theory

    Pham Thi Thuy Thanh, Doan Ngoc Phi Anh

     

    37.

    Audit Technology and Auditor Judgment: The Roles of Information Quality, Automation Bias, and Professional Skepticism

    Nguyen Thị Khanh Van

    38.

    What Drives Auditor Migration in Vietnam?

    Duong Nguyen Hung

    39.

    The Impact of Pandemic Shocks on Audit Report Lag: Evidence from the COVID-19 Crisis in an Emerging Market

    Le Thi Kim Yen, Tran Hong Van, Nguyen Van Quang, Ho Phuoc Dung, Le Van Nam

    40.

    Generative AI and Audit Quality: The Mediating Role of Professional Judgment

    Pham Ngoc Quang, Nguyen Thi Thanh Phuong, Vu Minh Tam

    41.

    Relationship between Peer Assessment of Individual Contributions and Students’ Teamwork Effectiveness: Evidence from an Auditing Course

    Truong Thi Bich Ngoc, Pham Hoai Huong

    42.

    Factors Affecting Perceived Accounting Professional Effectiveness in the Context of AI

    Nguyen Kim Quoc Trung, Tran Tuyet Thanh, Huynh Nguyen Tuyet Quyen

    43.

    Do Female Directors Matter for CSR Disclosure? The Moderating Role of CEO Duality in an Emerging Market

    Lam Ho Phuong Uyen, Le Thi My Hanh, Tran Quoc Dung

    44.

    Measuring Bank Liquidity Transformation: Methodological Insights from Vietnam

    Ngo Quang Tuan, Nguyen Thu Thuy

    45.

    The Role of Sustainability Auditing in Enhancing ESG Transparency: A Systematic Literature Review

    Truong A Binh

    46.

    Accounting Framework for Crypto-Assets in Vietnam During the Pilot Phase: A Gap Assessment Using the Four-Pillar Model

    Nguyen Thi Canh Hoa, Hoang Thuc Uyen, Le Bao Ngoc

    47.

    Mechanisms Driving VPSAS 01 Implementation Planning in Public Universities in Hanoi

    Nguyen Thi Xuan Quynh, Pham Duc Hieu, Phan Huong Thao

    48.

    Enhancing Enterprise Risk Management Effectiveness at Vietnamese Listed Companies: Evidence from Expert Perceptions Under the Coso ERM Framework

    Nguyen Luu Tuyen

    49.

    The Effect of Job Relevance on Accounting Students’ Behavioral Intention to Adopt Artificial Intelligence: Evidence from a Vietnamese University

    Ha Phuoc Vu, Ho Phuoc Dung, Nguyen Thi Thanh Huyen

    50.

    Strategic or risky? Tax avoidance and its consequences for non-financial listed firms in Vietnam

    Nguyen Thi Xuan Linh, Nguyen Thuc Quyen

    51.

    Explainable Artificial Intelligence in Auditing: A Bibliometric Analysis

    Doan Thi Ngoc Trai, Le Thi Kim Yen