Nguyen, Thu Hang, Nguyen Minh Tran Tran, Thi Anh Thuy Pham, and Hoai Thuong Phan. 2018. “ The Impact of Audit Quality and State Ownership on Accrual-Based Earnings Management: Evidence from Vietnam”. Journal of International Economics and Management, no. 108 (August):3-19. https://jiem.ftu.edu.vn/index.php/jiem/article/view/187.