The objective of this paper is to study how to improve the financial performance of Vietnamese tourism and travel enterprises through audit tools. The study was conducted on 228 tourism and travel enterprises in Vietnam over a period of 1 year. The results show that quality of audit could improve the financial performance of tourism and travel enterprises in Vietnam. This relationship, however, was not a full mediate relationship, but audit quality still had a strong impact on capital access, customer loyalty, employee satisfaction and corporate reputation. Nevertheless, the two mediate factors that access capital and employee satisfaction did not have any statistically significant impact on financial performance.

Article history: Received January 29, 2020 Received in revised format March 20, 2020 Accepted April 24 2020 Available online April 24 2020 The objective of the study is to assess the impact of green supply chain management practices on the financial and non-financial efficiency of tourism enterprises in Hanoi, Vietnam. The study was conducted on 150 businesses in the tourism business directory of the Vietnam Tourism Association. The data collected was analyzed using SPSS and Smart PLS software and the results show that all the hypotheses were supported. Practicing green supply chain management in the tourism industry increases the company's competitive advantage, improves corporate reputation, especially improve environmental performance. While competitive advantage, good reputation and good environmental performance improve financial performance of these tourism enterprises. Finally, three mediate variables; namely competitive advantage, corporate reputation and environmental performance play a full mediate role in the relationship between green supply chain management and financial performance. . 2020 by the authors; license Growing Science, Canada ©

Corporate Social responsibility (CSR) is business ethics and contributes to sustainable economic development, adding improving the quality of life for workers and communities. The impact of CRS on financial performance increases competitive advantage, improve reputation and attract investment resources. The objective of this paper is to assess the role of enterprise risk management in the relationship between CRS, and financial performance was conducted on 152 small and medium enterprises (SMEs) in forest product processing sector in the midland area of northern Vietnam. From that, the author proposed solutions to enterprise risk management are the implementation of CSR to reduce risks and sustainable development.

This study is conducted to investigate the levels of factors influencing audit fees for clients of Vietnamese garment and textile firms. Data are collected from 186 auditors in independent audit firms in Vietnam. We use PLS analysis on Smart PLS 3.0 and test the scale’s reliability with Cronbach’s Alpha index and the total correlation on the software of SPSS 22.0. The results show that the characteristics of audit firm, customers, auditors, characteristics of the audit and the relationship between the audit firm and customers had positive effects on the audit fee. The moderate role of auditor's age, qualification in the relationship between the auditor's characteristics on the audit fee are also verified. The findings reveal that the higher level the auditors are, and the more experiences the auditors are, the higher the cost of audit fee is. The results of multi-group analysis between auditors and customers group show that auditors believed that the characteristics of customers had the strongest impact on audit fees, whereas the audited clients claim that the characteristics of audits had the strongest impact on audit fees.

Risk is inherent in all business functions and in every kind of activities. This is especially true for small and medium sized enterprises (SMEs) that are most exposed to the harmful effects of the risks, due to limited resources and structural features. Therefore, this study is conducted for identifying the relationship and impact strategic risk determinants including Political risks, Technological risks, Social risks on the growth of 30 small and medium forest enterprises (SMFEs) in Dien Bien as the case study. Political risks, Technological risks, Social risks are independent variables and the growth of SMFEs is a dependent variable. Data were collected through the questionnaire survey and using mean, correlation and regression analysis for this paper. The results show that there is a statistically significant negative correlation between strategic risk determinants on SMFEs growth. Keywords: Political risks, Technological risks, Social risks, Growth, SMEs