Factors affecting the perceived readiness on the adoption of internal audit in public universities: evidence from Vietnam / Giang Nguyen Thuc Huong, Hanh Minh Thai, Dung Nguyen Thi Phuong and Dung Nguyen Tien

• Main Authors: Huong, Giang Nguyen Thuc, Thai, Hanh Minh, Phuong, Dung Nguyen Thi, Tien, Dung Nyuyen
• 格式: Article
• 語言: English
• 出版: UiTM Press 2023
• 主題: Public accounting. Auditing
• 在線閱讀: https://ir.uitm.edu.my/id/eprint/76886/1/76886.pdf; https://ir.uitm.edu.my/id/eprint/76886/; https://mar.uitm.edu.my

The study aimed to investigate the factors influencing the readiness of internal audit (IA) adoption in public universities based on the Theory of Planned Behavior (TPB). The study applied a mixed methodology. After surveying 120 leaders, lecturers, and department staff from 15 Vietnamese autonomous...