ABSTRACT:

In this study, the authors have studied the factors affecting the application of corporate income tax accounting standards in enterprises in Dong Nai province. The study has surveyed 257 enterprises, the respondents of which are the chief executives and chief accountants of enterprises operating in the manufacturing sector. SPSS 26.0 software was used to support data analysis. The results of regression analysis show the influence of independent variables including Firm Size; Competence of accountants; Independent audit; Support professional organization consulting; Managers' qualifications and awareness; Compliance with accounting regulations and Tax pressure have a positive impact on the application of VAS 17 of businesses.

KEYWORDS: Accounting standards; Dong Nai; enterprise

Nguyen Van Dung ; Pham Nguyen Khanh Linh (2021)

Accounting & Auditing Review. ISSN: 1859-1914, No. 5/2021.