THE IMPACT FACTORS ON APPLICATION OF INCOME TAX ACCOUNTING STANDARDS IN VIETNAM

Abstract

To identify the impact factors and measure their impact on the application of accounting Standards - Research on Vietnamese corporate income tax Accounting Standards, The author uses the mixed methods  herein: qualitative research method are used by case method and quantitative research method combined with analysis tools  EFA, CFA, SEM in order to process data from qualitative research results. The result have 9 impact factors such as accounting psychology, tax pressure, qualification and awareness of managers, accounting software quality, support and consultation of professional organization, accountant capacity, businesses size, independent auditors directly affect the compliance with accounting regulations and indirectly affect the application of VAS 17