FACTORS AFFECTING FINANCIAL REPORTING ERRORS AT LISTED ENTERPRISES IN VIETNAM

Abstract

The article studies the factors affecting financial reporting violations based on data collection of
listed enterprises with financial reporting violations in the period 2015 - 2023 according to the
sanction decision of the State Securities Commission. The study surveyed 201 enterprises that were
administratively sanctioned by the State Securities Commission related to financial reporting
violations. Based on the fraud triangle theory, the study measures the level of influence of the factors
Pressure, Opportunity, Attitude on financial reporting violations. The research results show that the
pressure factor group of all 5 variables has an impact on financial reporting violations and is
significantly significant, and the attitude factor group has both factors affecting financial reporting
violations. Based on the study of the current situation of financial reporting violations, we have
proposed a number of recommendations to improve the quality of financial reporting and the
transparency of the financial market.