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Determinants of financial statement quality in small and medium-sized enterprises using accounting services in Ho Chi Minh City

Published: January 24, 2025
doi:10.62831/202502004

Abstract

This study examines the factors influencing the quality of financial statement information in small and medium enterprises (SMEs) utilizing accounting services in Ho Chi Minh City. The findings reveal that the qualifications of accounting staff have the most significant impact, followed by the quality of accounting software, the effectiveness of accounting practices, and pressure from tax authorities. Income management, while influential, has the least effect on the quality of financial statement information. These results provide insights into improving the accuracy and reliability of financial reporting for SMEs using outsourced accounting services

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Section Kế toán - Kiểm toán
Issue Industry and Trade Magazine - Scientific research results and technology applications No 2(1/2025)

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DOI: 10.62831/202608032
Ngọc Đoan Trang Lê; Kim Tú Trần
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