Article Sidebar
Date Published:
24/11/2021
Abstract Views: 2004
Views PDF: 1562
Views PDF: 1562
Issue
Section
Articles
How to Cite
Tran, T. K. A., & Hoang , H. A. (2021). Perception of digital transformation effect on audit quality: the case of Vietnam. Journal of International Economics and Management, 21(3), 91-107. https://doi.org/10.38203/jiem.021.3.0037
Metrics
Perception of digital transformation effect on audit quality: the case of Vietnam
Main Article Content
Abstract
Digital transformation has been progressively attracting attention with its important influence on accounting and auditing in recent decades. This study aims at understanding the perception of digital transformation effect on audit quality to find out the digital challenges in auditing works at all stages. This study explores the perception of the effect of digital transformation on audit quality on four aspects, including audit users’ perception, regulations related to audit, auditors’ work, and auditors’ professional profile. A quantitative method is applied with data collected from a survey with 136 specialists in auditing. The results show a positive relationship between perception of digital transformation and audit quality. Recommendations from the findings are proposed for auditors, audit firms, and policymakers to adapt to the evolution of technology.
Article Details
Keywords
Digital transformation, Audit quality, Big data, AI, Blockchain
References
Adawiyah, W.R. (2017), “Determinants of green marketing quality practices among small medium enterprise (SMEs)”, EKUITAS (Jurnal Ekonomi dan Keuangan), Vol. 1 No. 2, pp. 240 - 258.
Ajzen, I. (1985), “From intention to actions: a theory of planned behavior”, in Kuhl, J. and Beckman, J. (Eds), Action Control: From Cognition to Behavior, New York: Springer-Verlag, pp. 11 - 39.
Ajzen, I. (1991), “The theory of planned behavior”, Organizational Behavior and Human Decision Processes, Vol. 50 No. 2, pp. 179 - 211.
Ajzen, I. and Madden, T.J. (1986), “Prediction of goal-directed behavior: attitudes, intentions, and perceived behavioral control”, Journal of Experimental Social Psychology, Vol. 22 No. 5, pp. 453 - 474.
Ariffin, S., Yusof, J., Putit, L. and Shah, M. (2016), “Factors influencing perceived quality and repurchase intention towards green products”, Procedia Economics and Finance, Vol. 37 No. 16, pp. 391 - 396.
Asha, P. and Rathiha, R. (2017), “Consumer awareness towards green products”, International Journal of Management, Vol. 8 No. 5, pp. 8 - 14.
Bagozzi, R., Shuzo Abe, N.W. and Bergami, M. (2000), “Cultural and situational contingencies and the theory of reasoned action: application to fast food restaurant consumption”, Journal of Consumer Psychology, Vol. 9 No. 2, pp. 97 - 106.
Bamberg, S. (2003), “How does environmental concern influence specific environmentally related behaviors? A new answer to an old question”, Journal of Environmental Psychology, Vol. 23 No. 1, pp. 21 - 32.
Biswas, A. and Roy, M. (2015), “Leveraging factors for sustained green consumption behavior based on consumption value perceptions: testing the structural model”, Journal of Cleaner Production, Vol. 95 No. 5, pp. 332 - 340.
Caruana, R. (2007), “A sociological perspective of consumption morality”, Journal of Consumer Behavior, Vol. 6 No. 5, pp. 287 - 304.
Chan, R. and Lau, L. (2000.), “Antecedents of green purchases: a survey in China”, Journal of Consumer Marketing, Vol. 20 No. 49, pp. 338 - 357.
Chen, Y.S. and Chang, C.H. (2012), “Enhance green purchase intentions: the roles of green perceived value, green perceived risk, and green trust”, Management Decision, Vol 50 No.3, pp. 502 - 520.
Chen‐Yu, J.H. and Seock, Y.K. (2002), “Adolescents’ clothing purchase motivations, information sources, and store selection criteria: a comparison of male/female and impulse/non-impulse shoppers”, Family and Consumer Sciences Research Journal, Vol. 31 No. 1, pp. 50 - 77.
Chi, N.T.K. (2021a), “Understanding the effects of eco-label, eco-brand, and social media on green consumption intention in ecotourism destinations”, Journal of Cleaner Production, Vol. 321 No. 4, pp. 1 - 21.
Chi, N.T.K. (2021b), “Innovation capability: the impact of e-CRM and COVID-19 risk perception”, Technology in Society, Vol. 67 No. 4, pp. 101- 125.
Dangelico, R.M. and Pontrandolfo, P. (2010), “From green product definitions and classifications to the green option matrix”, Journal of Cleaner Production, Vol. 18 No. 16, pp. 1608 - 1628.
De Koning, J.I.J.C., Crul, M.R.M., Wever, R. and Brezet, J.C. (2015), “Sustainable consumption in Vietnam: an explorative study among the urban middle class: sustainable consumption in Vietnam”, International Journal of Consumer Studies, Vol. 39 No. 6, pp. 608 - 618.
Diamantopoulos, A., Schlegelmilch, B.B., Sinkovics, R.R. and Bohlen, G.M. (2003), “Can sociodemographics still play a role in profiling green consumers? A review of the evidence and an empirical investigation”, Journal of Business Research, Vol. 56 No. 6, pp. 465 - 480.
Eckhardt, G.M., Belk, R. and Devinney, T.M. (2010), “Why don’t consumers consume ethically?”, Journal of Consumer Behaviour, Vol. 9 No. 6, pp. 426 - 436.
Fielding, K.S., McDonald, R. and Louis, W.R. (2008), “Theory of planned behavior, identity and intentions to engage in environmental activism”, Journal of Environmental Psychology, Vol. 28 No. 4, pp. 318 - 326.
Fishbein, M.A. and Ajzen, I. (1975), Belief, attitude, intention, and behavior: an introduction to theory and research, Addison-Wesley Publishing Company.
Hessami, H.Z. and Yousefi, P. (2013), “Investigation of major factors influencing green purchasing behavior: interactive approach”, European Online Journal of Natural and Social Sciences, Vol. 4 No. 2, pp. 584 - 596.
Jiménez-Sánchez, M. and Lafuente, R. (2010), “Defining and measuring environmental concern”, Revisit International de Sociologic, Vol. 68 No. 3, pp. 731 - 755.
Kim, Y. and Han, H. (2010), “Intention to pay conventional-hotel prices at a green hotel - A modification of the theory of planned behavior”, Journal of Sustainable Tourism, Vol. 18 No. 8, pp. 997 - 1014.
Lee, K. (2010), “The green purchase behavior of Hong Kong young consumers: the role of peer influence, local environmental involvement, and concrete environmental knowledge”, Journal of International Consumer Marketing, Vol. 23 No. 1, pp. 21 - 44.
Leonidou, C.N., Katsikeas, C.S. and Morgan, N.A. (2013), “‘Greening’ the marketing mix: do firms do it and does it pay off?”, Journal of the Academy of Marketing Science, Vol. 41 No. 2, pp. 151 - 170.
Lin, P.C. and Huang, Y.H. (2012), “The influence factors on choice behavior regarding green products based on the theory of consumption values”, Journal of Cleaner production, Vol. 22 No. 1, pp. 11 - 18.
Liu, Y., Segev, S. and Villar, M.E. (2017), “Comparing two mechanisms for green consumption:
cognitive-affect behavior vs theory of reasoned action”, Journal of Consumer Marketing, Vol 34 No. 4, pp. 442 - 454.
Maichum, K., Parichatnon, S. and Peng, K.C. (2017), “Factors affecting purchase intention towards green products: a case study of young consumers in Thailand”, International Journal of Social Science and Humanity, Vol. 7 No. 5, pp. 306 - 356.
McKechnie, J., Zhang, Y., Ogino, A., Saville, B., Sleep, S., Turner, M. and MacLean, H.L. (2011), “Impacts of co‐location, co‐production, and process energy source on life cycle energy use and greenhouse gas emissions of lignocellulose ethanol”, Biofuels, Bioproducts, and Biorefining, Vol. 5 No. 3, pp. 279 - 292.
Michael, L., Marcus, P. and Tim, H. (2015), “Exploring consumer responsibility for sustainable consumption”, Journal of Marketing Management, Vol. 31 No. 13, pp. 1 - 23.
Moschis, G.P. and Churchill, G.A. (1978), “Consumer socialization: a theoretical and empirical analysis”, Journal of Marketing Research, Vol. 15 No. 4, pp. 599 - 609.
Nguyen, H.S. and Ha, M.D. (2017), “Family size, increasing block tariff and economies of scale of household electricity consumption in Vietnam from 2010 to 2014”, External Economics Review, Vol. 2017 No. 101, pp. 1 - 11.
Nguyen, H.V., Nguyen, C.H. and Hoang, T.T.B. (2019), “Green consumption: closing the intentionbehavior”, Sustainable Development, Vol. 27 No. 1, pp. 118 - 129.
Nguyen, T.T.H. (2020), “The effect of brand image, perceived quality and brand experience on customer loyalty: an empirical investigation in the telecommunication industry in Vietnam”, Journal of International Economics and Management, Vol. 20 No. 3, pp. 60 - 74.
OECD. (2009), “Sustainable manufacturing and eco innovation: towards a green economy”, Policy Brief, pp. 1 - 8.
Pandey, J. (2012), “Factor influencing green purchasing behavior”, International Journal of Marketing Management, Vol. 2 No. 2, pp. 68 - 85.
Peloza, J., White, K. and Shang, J. (2013), “Good and guilt-free: the role of self-accountability in influencing preferences for products with ethical attributes”, Journal of Marketing, Vol. 77 No. 1, pp. 104 - 119.
Pepper, M., Jackson, T. and Uzzell, D. (2009), “An examination of the values that motivate socially conscious and frugal consumer behaviors”, International Journal of Consumer Studies, Vol. 33 No. 2, pp. 126 - 136.
Podsakoff, P.M., MacKenzie, S.B., Lee, J.Y. and Podsakoff, N.P. (2003), “Common method biases in behavioral research: a critical review of the literature and recommended remedies”, Journal of Applied Psychology, Vol. 88 No. 5, pp. 879 - 892.
Samarasinghe, R. (2012), “The influence of cultural values and environmental attitudes on green consumer behavior”, International Journal of Behavioral Science, Vol. 7 No.1, pp. 83 - 98.
Straughan, R.D. and Roberts, J.A. (1999), “Environmental segmentation alternatives: a look at green consumer behavior in the new millennium”, Journal of Consumer Marketing, Vol. 16 No. 6, pp. 558 - 575.
Tabachnick, W.J. (2013), “Nature, nurture and evolution of intra-species variation in mosquito arbovirus transmission competence”, International Journal of Environmental Research and Public Health, Vol. 10 No. 1, pp. 249 - 277.
Turner, J.C. (1991), Social influence, Brooks/Cole Publishing Company.
UNEP. (2009), “Sustainable consumption and production policies”, UN Environment, Available at https://www.unenvironment.org (Accessed 15 May, 2020).
Verma, V.K. and Chandra, B. (2018), “An application of theory of planned behavior to predict young Indian consumers’ green hotel visit intention”, Journal of Cleaner Production, Vol. 172, pp. 1152 - 1162.
Wolff, F. and Schönherr, N. (2011), “The impact evaluation of sustainable consumption policy instruments”, Journal of Consumer Policy, Vol. 34 No. 1, pp. 43 - 66.
Wu, S.I. and Chen, Y.J. (2014), “The impact of green marketing and perceived innovation on purchase intention for green products”, International Journal of Marketing Studies, Vol. 6 No. 5, pp. 81 - 123.
Yadav, R. and Pathak, G.S. (2017), “Determinants of consumers’ green purchase behavior in a developing nation: applying and extending the theory of planned behavior”, Ecological Economics, Vol. 134, pp. 114 - 122.
Yu, T.Y., Yu, T.K. and Chao, C.M. (2017), “Understanding Taiwanese undergraduate students’ pro-environmental behavioral intention towards green products in the fight against climate change”, Journal of Cleaner Production, Vol. 161 No. 10, pp. 390 - 402.
Zhu, Q., Li, Y., Geng, Y. and Qi, Y. (2013), “Green food consumption intention, behaviors, and influencing factors among Chinese consumers”, Food Quality and Preference, Vol. 28 No. 1, pp. 279 - 286.
Ajzen, I. (1985), “From intention to actions: a theory of planned behavior”, in Kuhl, J. and Beckman, J. (Eds), Action Control: From Cognition to Behavior, New York: Springer-Verlag, pp. 11 - 39.
Ajzen, I. (1991), “The theory of planned behavior”, Organizational Behavior and Human Decision Processes, Vol. 50 No. 2, pp. 179 - 211.
Ajzen, I. and Madden, T.J. (1986), “Prediction of goal-directed behavior: attitudes, intentions, and perceived behavioral control”, Journal of Experimental Social Psychology, Vol. 22 No. 5, pp. 453 - 474.
Ariffin, S., Yusof, J., Putit, L. and Shah, M. (2016), “Factors influencing perceived quality and repurchase intention towards green products”, Procedia Economics and Finance, Vol. 37 No. 16, pp. 391 - 396.
Asha, P. and Rathiha, R. (2017), “Consumer awareness towards green products”, International Journal of Management, Vol. 8 No. 5, pp. 8 - 14.
Bagozzi, R., Shuzo Abe, N.W. and Bergami, M. (2000), “Cultural and situational contingencies and the theory of reasoned action: application to fast food restaurant consumption”, Journal of Consumer Psychology, Vol. 9 No. 2, pp. 97 - 106.
Bamberg, S. (2003), “How does environmental concern influence specific environmentally related behaviors? A new answer to an old question”, Journal of Environmental Psychology, Vol. 23 No. 1, pp. 21 - 32.
Biswas, A. and Roy, M. (2015), “Leveraging factors for sustained green consumption behavior based on consumption value perceptions: testing the structural model”, Journal of Cleaner Production, Vol. 95 No. 5, pp. 332 - 340.
Caruana, R. (2007), “A sociological perspective of consumption morality”, Journal of Consumer Behavior, Vol. 6 No. 5, pp. 287 - 304.
Chan, R. and Lau, L. (2000.), “Antecedents of green purchases: a survey in China”, Journal of Consumer Marketing, Vol. 20 No. 49, pp. 338 - 357.
Chen, Y.S. and Chang, C.H. (2012), “Enhance green purchase intentions: the roles of green perceived value, green perceived risk, and green trust”, Management Decision, Vol 50 No.3, pp. 502 - 520.
Chen‐Yu, J.H. and Seock, Y.K. (2002), “Adolescents’ clothing purchase motivations, information sources, and store selection criteria: a comparison of male/female and impulse/non-impulse shoppers”, Family and Consumer Sciences Research Journal, Vol. 31 No. 1, pp. 50 - 77.
Chi, N.T.K. (2021a), “Understanding the effects of eco-label, eco-brand, and social media on green consumption intention in ecotourism destinations”, Journal of Cleaner Production, Vol. 321 No. 4, pp. 1 - 21.
Chi, N.T.K. (2021b), “Innovation capability: the impact of e-CRM and COVID-19 risk perception”, Technology in Society, Vol. 67 No. 4, pp. 101- 125.
Dangelico, R.M. and Pontrandolfo, P. (2010), “From green product definitions and classifications to the green option matrix”, Journal of Cleaner Production, Vol. 18 No. 16, pp. 1608 - 1628.
De Koning, J.I.J.C., Crul, M.R.M., Wever, R. and Brezet, J.C. (2015), “Sustainable consumption in Vietnam: an explorative study among the urban middle class: sustainable consumption in Vietnam”, International Journal of Consumer Studies, Vol. 39 No. 6, pp. 608 - 618.
Diamantopoulos, A., Schlegelmilch, B.B., Sinkovics, R.R. and Bohlen, G.M. (2003), “Can sociodemographics still play a role in profiling green consumers? A review of the evidence and an empirical investigation”, Journal of Business Research, Vol. 56 No. 6, pp. 465 - 480.
Eckhardt, G.M., Belk, R. and Devinney, T.M. (2010), “Why don’t consumers consume ethically?”, Journal of Consumer Behaviour, Vol. 9 No. 6, pp. 426 - 436.
Fielding, K.S., McDonald, R. and Louis, W.R. (2008), “Theory of planned behavior, identity and intentions to engage in environmental activism”, Journal of Environmental Psychology, Vol. 28 No. 4, pp. 318 - 326.
Fishbein, M.A. and Ajzen, I. (1975), Belief, attitude, intention, and behavior: an introduction to theory and research, Addison-Wesley Publishing Company.
Hessami, H.Z. and Yousefi, P. (2013), “Investigation of major factors influencing green purchasing behavior: interactive approach”, European Online Journal of Natural and Social Sciences, Vol. 4 No. 2, pp. 584 - 596.
Jiménez-Sánchez, M. and Lafuente, R. (2010), “Defining and measuring environmental concern”, Revisit International de Sociologic, Vol. 68 No. 3, pp. 731 - 755.
Kim, Y. and Han, H. (2010), “Intention to pay conventional-hotel prices at a green hotel - A modification of the theory of planned behavior”, Journal of Sustainable Tourism, Vol. 18 No. 8, pp. 997 - 1014.
Lee, K. (2010), “The green purchase behavior of Hong Kong young consumers: the role of peer influence, local environmental involvement, and concrete environmental knowledge”, Journal of International Consumer Marketing, Vol. 23 No. 1, pp. 21 - 44.
Leonidou, C.N., Katsikeas, C.S. and Morgan, N.A. (2013), “‘Greening’ the marketing mix: do firms do it and does it pay off?”, Journal of the Academy of Marketing Science, Vol. 41 No. 2, pp. 151 - 170.
Lin, P.C. and Huang, Y.H. (2012), “The influence factors on choice behavior regarding green products based on the theory of consumption values”, Journal of Cleaner production, Vol. 22 No. 1, pp. 11 - 18.
Liu, Y., Segev, S. and Villar, M.E. (2017), “Comparing two mechanisms for green consumption:
cognitive-affect behavior vs theory of reasoned action”, Journal of Consumer Marketing, Vol 34 No. 4, pp. 442 - 454.
Maichum, K., Parichatnon, S. and Peng, K.C. (2017), “Factors affecting purchase intention towards green products: a case study of young consumers in Thailand”, International Journal of Social Science and Humanity, Vol. 7 No. 5, pp. 306 - 356.
McKechnie, J., Zhang, Y., Ogino, A., Saville, B., Sleep, S., Turner, M. and MacLean, H.L. (2011), “Impacts of co‐location, co‐production, and process energy source on life cycle energy use and greenhouse gas emissions of lignocellulose ethanol”, Biofuels, Bioproducts, and Biorefining, Vol. 5 No. 3, pp. 279 - 292.
Michael, L., Marcus, P. and Tim, H. (2015), “Exploring consumer responsibility for sustainable consumption”, Journal of Marketing Management, Vol. 31 No. 13, pp. 1 - 23.
Moschis, G.P. and Churchill, G.A. (1978), “Consumer socialization: a theoretical and empirical analysis”, Journal of Marketing Research, Vol. 15 No. 4, pp. 599 - 609.
Nguyen, H.S. and Ha, M.D. (2017), “Family size, increasing block tariff and economies of scale of household electricity consumption in Vietnam from 2010 to 2014”, External Economics Review, Vol. 2017 No. 101, pp. 1 - 11.
Nguyen, H.V., Nguyen, C.H. and Hoang, T.T.B. (2019), “Green consumption: closing the intentionbehavior”, Sustainable Development, Vol. 27 No. 1, pp. 118 - 129.
Nguyen, T.T.H. (2020), “The effect of brand image, perceived quality and brand experience on customer loyalty: an empirical investigation in the telecommunication industry in Vietnam”, Journal of International Economics and Management, Vol. 20 No. 3, pp. 60 - 74.
OECD. (2009), “Sustainable manufacturing and eco innovation: towards a green economy”, Policy Brief, pp. 1 - 8.
Pandey, J. (2012), “Factor influencing green purchasing behavior”, International Journal of Marketing Management, Vol. 2 No. 2, pp. 68 - 85.
Peloza, J., White, K. and Shang, J. (2013), “Good and guilt-free: the role of self-accountability in influencing preferences for products with ethical attributes”, Journal of Marketing, Vol. 77 No. 1, pp. 104 - 119.
Pepper, M., Jackson, T. and Uzzell, D. (2009), “An examination of the values that motivate socially conscious and frugal consumer behaviors”, International Journal of Consumer Studies, Vol. 33 No. 2, pp. 126 - 136.
Podsakoff, P.M., MacKenzie, S.B., Lee, J.Y. and Podsakoff, N.P. (2003), “Common method biases in behavioral research: a critical review of the literature and recommended remedies”, Journal of Applied Psychology, Vol. 88 No. 5, pp. 879 - 892.
Samarasinghe, R. (2012), “The influence of cultural values and environmental attitudes on green consumer behavior”, International Journal of Behavioral Science, Vol. 7 No.1, pp. 83 - 98.
Straughan, R.D. and Roberts, J.A. (1999), “Environmental segmentation alternatives: a look at green consumer behavior in the new millennium”, Journal of Consumer Marketing, Vol. 16 No. 6, pp. 558 - 575.
Tabachnick, W.J. (2013), “Nature, nurture and evolution of intra-species variation in mosquito arbovirus transmission competence”, International Journal of Environmental Research and Public Health, Vol. 10 No. 1, pp. 249 - 277.
Turner, J.C. (1991), Social influence, Brooks/Cole Publishing Company.
UNEP. (2009), “Sustainable consumption and production policies”, UN Environment, Available at https://www.unenvironment.org (Accessed 15 May, 2020).
Verma, V.K. and Chandra, B. (2018), “An application of theory of planned behavior to predict young Indian consumers’ green hotel visit intention”, Journal of Cleaner Production, Vol. 172, pp. 1152 - 1162.
Wolff, F. and Schönherr, N. (2011), “The impact evaluation of sustainable consumption policy instruments”, Journal of Consumer Policy, Vol. 34 No. 1, pp. 43 - 66.
Wu, S.I. and Chen, Y.J. (2014), “The impact of green marketing and perceived innovation on purchase intention for green products”, International Journal of Marketing Studies, Vol. 6 No. 5, pp. 81 - 123.
Yadav, R. and Pathak, G.S. (2017), “Determinants of consumers’ green purchase behavior in a developing nation: applying and extending the theory of planned behavior”, Ecological Economics, Vol. 134, pp. 114 - 122.
Yu, T.Y., Yu, T.K. and Chao, C.M. (2017), “Understanding Taiwanese undergraduate students’ pro-environmental behavioral intention towards green products in the fight against climate change”, Journal of Cleaner Production, Vol. 161 No. 10, pp. 390 - 402.
Zhu, Q., Li, Y., Geng, Y. and Qi, Y. (2013), “Green food consumption intention, behaviors, and influencing factors among Chinese consumers”, Food Quality and Preference, Vol. 28 No. 1, pp. 279 - 286.