Impact of internal control on the quality of financial information of the listed companies in the Vietnamese stock exchange

Abstract

     This paper studies the relationship between internal control and the financial information of the listed companies in the Vietnamese stock exchange. The paper uses the quantitative method to identify the elements of internal control that affect to the quality of financial information of the listed companies in the Vietnamese stock exchange. The result indicates the environment control is the most important element of internal control that affect quality of the financial information of the listed companies in the Vietnamese stock excahnge.