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2 Annals of Computer Science and Information Systems

2 2021

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The Impacts of Corporate Governance on Information Quality on Financial Statements

Thu Huyen Pham, Hong Nga Nguyen Thi, Thi Nhung Dao, Xuan Hong Nguyen Thi, Thi Nga Nguyen

Annals of Computer Science and Information Systems

2021

Vol. 28

289--294

The core aim of this paper is studying corporate governance and information quality on financial statements, then summarize the results of last papers about the factors on the impacts of corporate governance on information quality on financial statements. Based on the content of these previous papers about this topic, this paper has identified the impact trend of each factor such as the characteristics of the board of directors (BOD), the audit committee (AC) on the quality of information on the financial statements. In addition, this paper also proposes further research involved in each factor. The content of this research expands the literature of the relevant research, and it is a useful reference for regulators and researchers.

Intention of Vietnamese Enterprises's digital transformation

Hong Nga Nguyen Thi, Dinh Khoa Vu, Dac Thanh Nguyen

Annals of Computer Science and Information Systems

2021

Vol. 28

169--174

There have been many studies on digital transformation in recent times, but these studies focused on clarifying the concept, content, and implementation of digital transformation. There have not been many studies on the attitudes and intentions of enterprises to digital transformation (DT). This paper proposes factors affecting DT intention including perceived usefulness, trust, innovation, perceived risk to investigate attitudes about DT and examines the impaction of attitude and subject norms factors on the digital transformation intention of enterprises. A questionnaire designed and sent to 337 Vietnamese enterprises in different fields of activity. This study uses Structural Equation Model (SEM). The perceived usefulness, Innovation factors effect to the attitude possitively leading to the Intention of DT of enterprises, whereas the perception of pisk has a negative impact. Attitudes towards digital transformation and Subjective Norms have a positive impact on digital transformation intention. This paper helps Vietnamese government authorities to have a basis to promote and support Vietnamese enterprises in digital transformation.