INFLUENCE OF CORPORATE GOVERNANCE CHARACTERISTICS ON THE INTEGRITY OF INFORMATION FINANCIAL STATEMENTS: RESEARCH MODEL ORIENTATION FOR COMPANIES LISTED ON STOCK EXCHANGES IN VIETNAM

Abstract

After a series of accounting scandals in the world in general and in
Vietnam in particular, the truthfulness of the information on Financial
Statements has become a major concern of Vietnamese shareholders and
investors. Male. On the basis of the theory and research overview, this paper
orientates the research model of the influence of corporate governance
characteristics (namely the board of directors and the supervisory board) on
the integrity of information Financial statements are suitable for companies
listed on stock exchanges in Vietnam. From there, the proposed research
model is the premise for the next studies when assessing the impact of the
governance features on the integrity of financial statements information for
businesses.