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This study aims to investigate the effect of the presence of women in top executive positions on financial reporting quality (FRQ) and the role of external audit in enhancing the role of women in top executive positions.

This study uses a sample of 644 Vietnamese-listed firms from 2010 to 2020 and applies fixed-effect and dynamic system generalized method of moments techniques for empirical models to test the related hypotheses.

First, this study found a U-shaped relationship between women on the board and FRQ as well as women on the audit committee and FRQ. Second, female CEOs are positively associated with FRQ in small firms but there is no evidence of this in large firms. Third, a female chief accountant can enhance FRQ. Finally, external audit quality can reduce the negative effect of women on the board and the audit committee on FRQ and increase the positive impact of female chief accountants on FRQ.

The results support all risk-averse, ethical sensitivity and glass ceiling hypotheses in different contexts. This study provides important implications for firms to enhance FRQ by nominating women in a majority of top executive positions and simultaneously using high-quality external audit services.

The impact of women in top executive positions on controlling FRQ in different contexts is an original contribution to gender in management literature.

This article aims to draw a conceptual model that integrates the view from the entrepreneurial event model with entrepreneurial education and prior self-employment experience. The model tests the role of entrepreneurial education on the formation of intentions to become an entrepreneur and examines whether prior self-employed experiences moderate the route from entrepreneurial education, entrepreneurial perceived feasibility (PF) and perceived desirability (PD) into the entrepreneurial intention (EI).

The authors operated on a sample of 389 master's students by applying Cronbach's alpha, exploratory factor analysis, confirmatory factor analysis and structural equation modelling to illustrate the links between constructs.

The study found that entrepreneurial education is positively correlated with PF, PD, and intention to enter entrepreneurial activities. PD is determined as a partial mediator in the entrepreneurial education–intention link and full mediator in PF and EI. Moreover, the study revealed that prior self-employed experiences serve as a positive moderator in the path from entrepreneurial education and PD to EI.

The study offers several recommendations based on research findings so as to nurture and promote entrepreneurial activities among master's students.

The current research provides novel insights about the relationship between entrepreneurial education and intentions to become an entrepreneur over and about the central antecedents in the entrepreneurial event model and moderation effects of prior self-employed experiences.

The purpose of this study is to examine factors that affect smallholders' adoption of improved rice varieties in Vietnam.

This study used a cross-sectional survey design. A random sample size of 257 was drawn from a total of 725 smallholders. Descriptive statistics and a binary logistic regression were used to analyse the data.

This study concludes that younger smallholders who participate in credit and training programs have a high level of education, receive government support, have both owned and rented land for growing rice and those who have a larger farm size have a greater tendency to adopt improved rice varieties. In addition, if improved rice varieties have higher productivity potential, palatability and marketability compared with the traditional ones as perceived by smallholders and seed of these rice varieties are available in local markets, then they are likely to be adopted by smallholders.

A combination of socio-technological characteristics of smallholders should be considered when promoting smallholders' adoption of improved rice varieties and when choosing agricultural extension strategies to improve small-scale farmers' uptake of improved crop varieties in developing countries.

This research provides important understanding of the determinants of smallholders' adoption of improved rice varieties and highlights factors that need to be considered when designing policies to enhance the uptake of improved rice varieties in developing countries.

Unsustainable logging and illegal logging for domestic and international trade and trafficking continue to lead to deforestation. It is crucial that Sustainable Development Goal 15 ‘Sustainably manage forests, combat desertification, halt and reverse land degradation, halt biodiversity loss’ is achieved to maintain the livelihoods of people and protect the planet. This is the case in Vietnam as well, where many people, including indigenous groups, rely on the forest for their survival. Drawing on semistructured interviews in Vietnam and a literature review, we investigate how the abuse of forest policies leads to human insecurity. From this, we propose solutions to (1) end unsustainable harvesting and illegal logging (SDG 15.7), (2) integrate the value of forests (culturally and economically) into national and local planning, the development process and poverty elimination strategies (SDG 15.9) and (3) improve the use of forest protection funding provided by international donors.

This article traces the transformation of hát bội, a form of traditional opera in Southern Vietnam, from its primary role as entertainment into a religious activity after the Reform (Đổi Mới) were enacted in 1986.

This research is based on ethnological fieldwork complemented by a review of historical documents and of the available literature on hát bội, cultural policies and on data collected from interviews with artists and spectators at the festival at the shrine to the Lady of the Realm.

Before 1986, hát bội was performed either as a stand-alone entertainment during the fair portion of community festivals or as part of religious ceremonies. The Reform and the accompanying relaxation of state control over religion and culture promoted the resurgence of popular religious fairs across the nation. New opportunities for hát bội to revive opened, artists left state-sponsored troupes to join private companies that catered to religious festivals. But almost exclusive involvement in religious rites has led to artistic stasis for private hát bội troupes.

This research constitutes novel insights of how the Reform in Vietnam affects the transformation of a traditional performance form.

The purpose of this paper is to ascertain if age, gender, management experience and government work experience actually make a difference in the ethical development of respondents in Vietnam, an emerging economy in Southeast Asia.

A quantitative self-administered survey was conducted with a convenience sample of Vietnamese working adults obtained through educational institutions, businesses and entrepreneurs and private and public sector organizations. This study used Clark and Clark’s (1966) Personal Business Ethics Scores measure. The Vietnamese version questionnaire was distributed, and a total of 704 surveys were fully completed and analyzed.

Statistically significant differences were found in the variables of age, gender and government work experience. Management experience did not lead to any significant differences. Consequently, Kohlberg’s moral development theory regarding ethical development is partially supported.

This study used a convenience sample population. Future studies can compare specific populations in different parts of the country with similar working backgrounds and demographic variables. The small sample size is not necessarily representative of an entire country or the culture in Vietnam. Furthermore, it would be meaningful to investigate the relationship between ethical development and the demographic variables among other Asian countries near Vietnam. Finally, longitudinal studies can be implemented by future researchers to investigate the effects of changes in demographic variables on moral development.

Females should be studied more to determine the factors that they consider when making decisions that impact others. Having longer time “socializing” with organizational values might be a stronger influence on ethical behaviors of a person. Vietnamese people are less tolerant for unethical behaviors when they are much younger and when they are much older.

The importance of ethics education programs at the national and organizational levels is underscored as a key element to combat corruption. Several specific recommendations on how to enhance the fight against corruption and bribery were provided.

This study contributes to the moral development theory research and sheds light on the impact of age, gender, government work experience and management experience gained through the development process on ethical decision-making of Vietnamese people. Academicians, managers, practitioners, government leaders and the like can benefit from the findings of this paper.

The purpose of this paper is to trace the modernisation of the retail structure of Vietnam from a closed market to one that is increasingly open to retail transnational corporation (TNC) entry and associated Western retail formats.

The authors undertake this study of retail change through the analysis of a wide range of governmental and industry secondary data – much of which has not entered western academic debate given the challenges of access and translation. In doing so, this period of adaptation is related to well‐known studies concerning the diffusion of western forms of retailing discussed across the social sciences.

As a country encountering the third wave of supermarket proliferation within emerging markets, Vietnam's experience is found to broadly fit the models of retail foreign direct investment (FDI) entry and retail “modernisation” suggested by Natawidjaja et al. and Dries et al. The retail change process was affected by a slow, progressive creep of market liberalisation where, as late as 2009, a foreign partner could hold only up to 49 per cent of capital in a joint venture. While analysis of the evidence suggests some retailers flouted these laws or employed creative approaches to mitigating their effects, such regulations clearly underpinned a less intense initial influx of retail FDI than had been experienced elsewhere in Asia and maintained a high domestic ownership level in the retail market. Retail modernisation has intensified in recent years, with greater international entry, expansion and retail format proliferation diffusing from cities to more rural locations, though the top five grocery operators still account for less than 4 per cent of the grocery market.

Studies within retail management of retail internationalisation have tended to focus on fully liberalised countries that have attracted high rates of retail capital. In contrast, this paper focuses on understanding the emergence of one of the countries somewhat later to these trends.