Factors influencing the quality of financial statements in FDI enterprises in Ba Ria - Vung Tau province
Published: July 26, 2026
Abstract
Ba Ria - Vung Tau province is one of Vietnam’s leading localities in attracting foreign direct investment (FDI), which brings increasing demands for the transparency and reliability of financial statements. However, many FDI enterprises continue to face challenges in complying with accounting standards, potentially undermining investor confidence. This study identifies the internal control system as the most critical factor influencing financial statements quality. The findings provide a scientific foundation for strengthening internal controls, thereby improving the quality of financial reporting and enhancing the province’s reputation as a trustworthy investment destination.
Keywords
quality of accounting informationfinancial statementauditingfinanceFDI enterprisesBa Ria - Vung Tau province
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