Impact of characteristics of the board of directors on the truthfulness of financial statement information of listed firms in Vietnam

Truthfulness in accounting creates a significant concern for academics, practitioners, regulators, and the press. This study investigates the influence of the Board of Directors (BOD) characteristics on the truthfulness of accounting reports. The research uses quantitative methods to test hypotheses...

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Published in:Cogent business & management 2022-12, Vol.9 (1), p.1-12
Main Authors: Nguyen, Hong Thi Xuan, Pham, Huyen Thu, Dao, Nhung Thi, Nguyen, Nga Thi
Format: Article
Language:English
Subjects:
board of directors
Boards of directors
Financial reporting
Financial statements
G30
G32
Honesty
listed companies
the truthfulness of financial reports
Vietnam
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description Truthfulness in accounting creates a significant concern for academics, practitioners, regulators, and the press. This study investigates the influence of the Board of Directors (BOD) characteristics on the truthfulness of accounting reports. The research uses quantitative methods to test hypotheses with a sample of 747 listed companies from 2008 to 2020. The results illustrate that the frequency of meetings of the Board of Directors, Board expertise, and Board independence positively influence the truthfulness of the financial reporting. At the same time, the duality of the BOD negatively affects the truthfulness of the financial reporting. Based on the findings, the study recommends developing an appropriate corporate governance system to increase the truthfulness of financial reporting for listed firms in Vietnam.
doi_str_mv 10.1080/23311975.2022.2148870
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source EBSCOhost Business Source Ultimate; ABI/INFORM global; Taylor & Francis Open Access; Publicly Available Content Database
subjects board of directors
Boards of directors
Financial reporting
Financial statements
G30
G32
Honesty
listed companies
the truthfulness of financial reports
Vietnam
title Impact of characteristics of the board of directors on the truthfulness of financial statement information of listed firms in Vietnam
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