The Impact of the Use of Independent Auditing on Credit Accessibility: The Case of Vietnamese SMEs

• Main Authors: Tran, Thi Hien, Abbott, Malcolm, Vuong, Tran Thi Huyen
• Format: Article
• Language: English
• Published: H. : ĐHQGHN 2017
• Subjects: Vietnamese SMEs, independent auditing, accounting, credit accessibility
• Online Access: http://repository.vnu.edu.vn/handle/VNU_123/56307
• Institution: Vietnam National University, Hanoi

Vietnamese small and medium size enterprises (SMEs) are deemed the “backbone” of the economy; they are a key driver for the achievement of sustainable economic development.Access to finance, however, hasbeen consistently identified as a major problem facing many Vietnamese SMEs. That has caused seri...