The Influence of Regulations of the Ministry of Finance, Requirements from Related Parties, and the Application of IFRS in Teaching on the Quality of Accounting and Auditing Teaching Staff in Vietnam

This study was conducted to verify the direct influential relationship of the factors of the regulations of the Ministry of Finance, the requirements from the related parties, and the application of international financial reporting standards (IFRS) in teaching at universities and colleges with training in accounting and auditing in Vietnam, and the impact of those factors on the quality of accounting and auditing lecturers. The authors conducted a case study at 30 universities and colleges with training in accounting and auditing, and 208 lecturers who are engaged in teaching accounting and auditing in Vietnam. Next, the study employed the structural model analysis method by PLS_SEM software to process and analyze the collected data. Research results show that there is a relationship between regulations of the Ministry of Finance, requirements from related parties, and the application of IFRS in teaching to the quality of lecturers of accounting and auditing at the universities and colleges, with the order of influence from high to low, respectively, (i) Applying IFRS to the training of accounting and auditing majors, (ii) Regulations of Ministry of Finance on the application of IFRS and (iii) Requirements from related parties