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Review Open access Aug 2026

AUDITOR COMPETENCIES IN THE DIGITAL ERA: A SYSTEMATIC LITERATURE REVIEW

This study examines the dynamics of innovative auditing practices in the digital era, with a particular focus on enhancing auditor competencies. It emphasizes the need to redefine traditional auditing approaches and adapt professional skills to respond effectively to technological transformation. A systematic literatur...

M. Thuy, Hai Thi Thanh Dinh · 0 citations
Review Open access Aug 2026

THE RELATIONSHIP BETWEEN KNOWLEDGE MANAGEMENT, INNOVATION, DECISION-MAKING STYLES, AND ORGANIZATIONAL PERFORMANCE OF SMALL AND MEDIUM-SIZED ENTERPRISES IN VIETNAM

This study investigates the influence of three key organizational factors—Knowledge Management (KM), Innovation (INN), and Decision-Making Style (DMS)—on organizational performance (OP) of small and medium-sized enterprises (SMEs) in Vietnam. Drawing on contemporary theoretical foundations including the SECI knowledge-...

Hai Thi Thanh Dinh, M. Thuy, Thao Phuong Duong · 0 citations

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