Impact of independent auditing on business performance of manufacturing enterprises in Ho Chi Minh City: The mediating role of green accounting disclosure and corporate social responsibility
Published: July 20, 2026
doi:10.62831/nckh.2026.620.v1
Abstract
In the context of sustainable development and green transformation, green accounting disclosure and corporate social responsibility (CSR) have become critical requirements for manufacturing enterprises. This study examines the impact of independent auditing on the level of green accounting disclosure and CSR among manufacturing firms in Ho Chi Minh City. Based on agency theory, legitimacy theory, and signaling theory, the study develops a model including independent audit, audit quality, audit firm change, green accounting disclosure, CSR, and business performance. A mixed-method approach is employed, combining qualitative research to refine measurement scales and quantitative analysis using PLS-SEM. The results indicate that independent auditing, audit quality, and audit firm change positively influence green accounting disclosure and CSR, with audit quality having the strongest effect. Green accounting disclosure and CSR positively impact business performance and act as mediators in the relationship between audit factors and performance.
Keywords
independent auditgreen accountingcorporate social responsibilitydisclosurebusiness performance
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