文章基本信息

标题：How to improve financial performance of tourism and travel enterprises: The case of Vietnam
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作者：Thi Lua Pham ; Thi Thu Hien Phan
期刊名称：Accounting
印刷版ISSN：2369-7393
电子版ISSN：2369-7407
出版年度：2020
卷号：6
期号：3
页码：335-344
DOI：10.5267/j.ac.2020.2.001
出版社：Growing Science
摘要：The objective of this paper is to study how to improve the financial performance of Vietnamese tourism and travel enterprises through audit tools. The study was conducted on 228 tourism and travel enterprises in Vietnam over a period of 1 year. The results show that quality of audit could improve the financial performance of tourism and travel enterprises in Vietnam. This relationship, however, was not a full mediate relationship, but audit quality still had a strong impact on capital access, customer loyalty, employee satisfaction and corporate reputation. Nevertheless, the two mediate factors that access capital and employee satisfaction did not have any statistically significant impact on financial performance.
关键词：Financial performance; Audit quality; Tourism and travel enterprises; Vietnam