VNUHCM Journal of Economics, Business and Law

Employer brand attractiveness, brand value experience, and applicants’ intention to apply: The moderating role of social media

2026-01-16T17:58:51+07:00

Research on the factors inﬂuencing candidates' application intentions, aimed at helping businesses develop eﬀective strategies for attracting and retaining talent, has become a topic of particular in- terest among researchers and human resource managers. This study examines the relationship between the level of employer brand attractiveness, brand value experience, and application inten- tion, while also assessing the moderating eﬀect of social media. The hypotheses are developed based on the aﬀect infusion model and empirical ﬁndings from previous related studies. Data were collected through a survey of 345 ﬁnal-year students majoring in business and management at several major universities in Ho Chi Minh City, focusing on their evaluations of the organizationswhere they had completed internships. These participants were chosen because they represent a segment of future job applicants with direct, recent exposure to employer branding eﬀorts through internship programs. The data analysis, using a structural equation modeling approach with the par- tial least squares method, conﬁrms the reliability of the measurement scales, along with the convergent and discriminant validity of the measured variables. The results also show that the ﬁve components of employer brand attractiveness, namely interest value, social value, economic value, development value, and cooperation value, positively inﬂuence the employer brand value experience, which in turn has a positive impact on candidates' application intentions. In addition, social media not only directly aﬀects application intention but also plays a positive moderating role in the relationship between brand value experience and application intention. Based on these ﬁndings, the study proposes key managerial implications to help businesses attract potential candidates, especially recent graduates, through employer branding strategies, enhancing the quality of students' internship experiences , and optimizing the eﬀectiveness of social media channels.

Risk-based tax audit: Evidence on relevance, effectiveness, and efficiency

2026-02-04T14:58:43+07:00

Tax auditing in the public sector plays a crucial role in enhancing the transparency and accountability of tax authorities through tax administration based on taxpayer risk assessment. Tax data are typically large-scale and complex, making traditional inspection, investigation, and auditing activities less effective in preventing or mitigating tax fraud. The adoption of a risk-based tax inspection and audit approach is considered an optimal solution, aligning with the global trend of shifting from coercive enforcement toward encouraging voluntary tax compliance. The objective of this study is to evaluate the appropriateness, effectiveness, and efficiency of tax authorities’ risk-based tax inspection practices. The research data comprise tax inspection and audit results from 2022 to 2024, along with audit reports issued by the State Audit Office (SAV). The analytical strategy employed in this study is inductive analysis combined with triangulation validation. The research findings indicate that the selection of taxpayers for audit based on tax authorities’ risk assessments does not adequately align with the actual risks posed by taxpayers. Furthermore, the effectiveness of tax authority inspections remains insufficient, and the overall efficiency is low. These results highlight the need for a comprehensive tax risk assessment system reform. Such reform should involve integrating cross-sectoral and multidimensional data, reducing the reliance on annual quotas to select taxpayers for inspection, and establishing independent feedback audit mechanisms. Together, these measures would significantly enhance the appropriateness, effectiveness, and efficiency of tax administration activities, thereby ensuring greater transparency and fairness within the tax system. This study offers critical insights that can support policymakers in enhancing risk-based tax audit frameworks, thereby strengthening tax governance and contributing to the sustainable development of public financial management.

Scope of fulfilling property obligations of the deceased- Legal perspectives, shortcomings and proposals for reform

2026-02-05T15:14:26+07:00

The article titled “Scope of fulfilling property obligations of the deceased—Legal perspectives, shortcomings, and proposals for reform” concentrates on analysing one of the essential issues in the law of inheritance, which is the extent to which heirs are required to fulfill property-related obligations that the deceased had not completed prior to death. Pursuant to Article 615 of the 2015 Civil Code of Vietnam, the scope of fulfilling such obligations is determined based on the timing of the estate division: in cases where the estate has not yet been divided, the obligations are to be fulfilled using the estate itself; in cases where the estate has already been divided, each heir must fulfill the obligations within the limits of the portion of the estate they have received. However, in practice, the understanding and application of this provision remain problematic, with many instances of confusion and lack of uniformity. In this research, the author also seeks to further analyze the determination of the scope of fulfilling property obligations in situations where an inventory of the estate exists. On the basis of a comparative legal analysis between the laws of Vietnam, the French Republic, and the United States, the article clarifies several core issues: the joint and several liability of heirs in performing the deceased’s property obligations; the requirement to establish an estate inventory in order to clearly identify the basis and boundaries for obligation performance; and the treatment of fruits and proceeds derived from the estate, which must be considered within the estate’s scope for the purposes of fulfilling obligations. From the inadequacies and ambiguities identified through legal analysis, the author proposes improvements to the Vietnamese legal framework by concretizing and clarifying the provisions related to the scope of property obligations left by the deceased, thereby enhancing legal certainty and ensuring more consistent application in practice.

Current status of handling evidence of wild animals under the Vietnamese criminal procedure law

2026-03-15T06:54:59+07:00

The handling of wildlife exhibits in criminal cases plays a key role, not only contributing to protecting the ecosystem and maintaining biodiversity but also demonstrating Vietnam’s dedication to implementing international commitments in the prevention and fight against wildlife crimes. The handling of material evidence requires close and synchronous coordination between procedural agencies, including investigating agencies, agencies tasked with conducting a number of investigative activities, procuracies, and courts, together with specialized wildlife management agencies. Although Vietnam’s criminal law and criminal procedures prescribe sanctions to punish and deter violations of regulations on the protection of wild animals and endangered, precious, and rare species, the current regulations lack detailed guidance on the conditions and procedures for classifying objects (such as live animals, dead specimens, animal parts, and prohibited products) and for prioritizing measures (including release into the wild, rescue, transfer, and destruction). Practice shows that the handling of physical evidence of wild animals still reflects many divergent views: some localities prioritize rapid release back into natural habitats, while others focus on rescue and rehabilitation; some agencies emphasize the scientific or educational value of specimens, but others destroy them swiftly to avoid incurring storage costs. In addition, responsibilities betwxfeen procedural bodies and specialized management authorities have not been clearly defined, leading to overlap, causing delays, and sometimes resulting in the loss or compromise of important evidence. Furthermore, it is indispensable to ensure timely, scientific, and transparent handling procedures, with clear accountability mechanisms and strengthened capacity-building efforts across all relevant agencies. The article focuses on analyzing current criminal procedure law provisions, pointing out practical difficulties and legal obstacles, and proposing targeted solutions to improve the criminal procedure framework on the handling of material evidence involving wild animals.

The mediating role of turnover intention in the impact of co-worker support and job insecurity on social loafing - A study of advertising, marketing, and event service companies in Ho Chi Minh City

2026-03-16T14:12:09+07:00

This study aims to explore the mediating role of Turnover Intention in the relationship between Co-Worker Support and Job Insecurity on Social Loafing among employees in the advertising, marketing, and event organization industry in Ho Chi Minh City. Based on a survey of 245 employees from 15 companies, the findings reveal that (1) Coworker Support significantly reduces Turnover Intention; (2) Job Insecurity both cognitive and affective positively influences Turnover Intention and Social Loafing; and (3) Turnover Intention serves as a significant mediator in the relationships between these factors and Social Loafing. In a high-pressure, fast-paced, and creativity-driven industry that demands strong team collaboration, these results emphasize the importance of fostering a supportive and psychologically stable work environment. Practical recommendations include enhancing Coworker Support through mentoring programs, experience-sharing activities, and constructive feedback; minimizing Job Insecurity by clear communication, skills training, and regular feedback mechanisms; managing Turnover Intention through periodic employee satisfaction assessments and well-defined career development paths; and cultivating a culture of cohesion and responsibility. This study contributes to a deeper understanding of employee behavior in creative service sectors and provides practical implications for businesses seeking to retain a stable and effective workforce.

Determinants of the implementation of sustainable certifications in the supply chain of fisheries companies in Vietnam’s Mekong Delta

2026-03-20T10:30:01+07:00

This study aimed to analyze the factors influencing the implementation of sustainable certification in the supply chain based on empirical evidence from survey data of 324 fisheries companies in the Mekong Delta, Vietnam. The generalised linear model (GLM) was employed to simultaneously examine the factors affecting the implementation of sustainable certification, including financial resources, leadership perception and assessments, and company characteristics. The results indicated that the first lag of total revenues and leadership’s assessment of the effectiveness of sustainable certification positively affect the number of certifications applied by the companies (P < 0.01). Conversely, the number of sustainable certifications was lower than those of the large-scale companies due to financial constraints and limited accessibility to funding resources (P < 0.05). Stronger financial resources may enhance the capacity to cover the costs associated with the implementation of sustainability certifications, thereby facilitating a greater adoption of such certifications within fisheries companies. Additionally, positive awareness and commitment from the companies’ leadership significantly affected the implementation of such sustainable certifications, suggesting a critical role of top management perception regarding the sustainable supply chain strategies in the companies. The significant effects of the market factors and the companies’ characteristics on the implementation of sustainability certifications could not be found (P < 0.1). This might be explained because the implementation of sustainable certifications in the supply chain generally played out as a compulsory requirement to ensure accessibility of the international markets of the fisheries companies, rather than being driven by market factors or companies’ characteristics. The study suggests supportive policies, including financial incentive programs for small and medium enterprises, developing intermediary sustainable certifications, and awareness-enhancing initiatives of the companies’ leaders to enhance the application of sustainable certifications towards the implementation of sustainable supply chain management and meet the requirements of international markets regarding the sustainability issues.

Trade factors affecting economic growth in Ho Chi Minh City: Evidence from ARDL modelling

2026-03-20T13:55:18+07:00

This study aims to investigate the impact of international trade and foreign direct investment (FDI) on the economic growth of Ho Chi Minh City, addressing the lack of empirical research at the local level in Vietnam. While numerous studies have examined the trade-growth dynamic at the national scale, little attention has been paid to how these relationships manifest within a metropolitan economy that serves as the country’s commercial hub. Using the Autoregressive Distributed Lag (ARDL) model with annual data from 2001 to 2023, the study evaluates both short- and long-term relationships between Gross Regional Domestic Product (GRDP) and key trade variables, including exports, imports, FDI inflows, and exchange rates. The empirical results reveal a complex pattern of relationships. While exports negatively influence GRDP in the long run, this suggests potential structural challenges, such as limited domestic value added or dependency on imported inputs. By contrast, imports and exchange rates have a significant positive effect, indicating that imported goods and favourable currency conditions may support industrial production and consumption. FDI shows no long-term impact, implying that foreign capital inflows may take longer to translate into measurable economic gains or are concentrated in sectors with limited spillover effects. In the short run, the results show that exports contribute positively to economic growth, whereas imports have an adverse impact. This divergence between short and long-run effects underscores the asymmetric nature of trade variables and their time-dependent influence on local economic performance. Overall, these findings highlight the asymmetrical effects of trade variables over time and underscore the importance of tailored trade and investment policies for sustainable growth. The study contributes valuable empirical evidence for policymakers in HCM City and provides guidance for designing strategies to foster sustainable growth in Vietnam’s largest economic market.

Tự nguyện áp dụng Chuẩn mực Báo cáo tài chính quốc tế: Bằng chứng thực nghiệm từ các công ty niêm yết và chưa niêm yết Việt Nam

2026-03-22T05:59:34+07:00

Điều này nghiên cứu xác định các yếu tố Nghiên cứu ảnh hưởng đến việc tự nguyện áp dụng Chuẩn mực báo cáo tài chính quốc tế (IFRS) ở Việt Nam (VN). Dữ liệu sơ cấp và thứ cấp được thu thập từ báo cáo tài chính chính (BCTC) đã kiểm tra, báo cáo thường niên và các vấn đề Kế toán trưởng, chuyên gia kế toán, kiểm toán nội bộ, Kiểm soát nội bộ của 324 công ty cung cấp và chưa cung cấp. Sử dụng mô hình hồi quy logistic, kết quả nghiên cứu cho thấy quy mô công ty, tình trạng niêm yết, sở hữu nước ngoài và công ty được kiểm tra bởi các công ty kiểm toán lớn như Big4 thực hiện tăng khả năng tự nguyện áp dụng IFRS. Ngược lại, kỹ thuật công ty, khả năng sinh lời, quy mô Hội đồng quản trị (HĐQT) và độc lập của HĐQT không có ảnh hưởng. Những phát hiện này phù hợp với lý thuyết thể chế, nhấn mạnh vai trò của áp lực ép chế và mực chuẩn, đặc biệt là những áp lực phát sinh từ các nhà tư vấn quốc tế, yêu cầu niêm yết trên trường và ảnh hưởng của các môn công ty kiểm tra toàn cầu chuyên nghiệp, trong việc xác định BCTC hoạt động của các công ty. Nghiên cứu cung cấp bằng chứng thực nghiệm Nghiên cứu về các yếu tố thúc đẩy áp dụng IFRS trong bối cảnh VN đang chuyển đổi sang áp dụng IFRS, đồng thời đưa ra hàm ý chính sách cho các cơ sở quản lý bắn hỗ trợ quá trình hội nhập kế toán quốc tế theo trình bày của Bộ Tài chính Chính (BTC).

The impact of socially responsible human resources management on employee behaviors: A theoretical perspective

2026-03-17T15:13:05+07:00

This study was conducted to provide a comprehensive review of the existing theoretical foundations and, subsequently, to propose a research model and hypotheses that explore the impact of implementing Socially Responsible Human Resource Management (SRHRM) on employees’ in-role and extra-role behaviors within organizations. The study synthesizes, analyzes, and compares findings from prior studies, encompassing both qualitative and quantitative research, to establish a solid theoretical basis, identify emerging research trends, and highlight existing gaps in the literature.

Grounded in Social Exchange Theory (SET), the authors propose an integrated research model comprising key constructs such as SRHRM, dimensions of employee overall well-being—including physical, psychological, and social health—and both in-role and extra-role behaviors. Notably, the study posits that the three dimensions of employee well-being serve as crucial mediating variables that explain how SRHRM translates into employee behavioral outcomes. Accordingly, the study not only contributes a theoretically grounded research framework with high academic value, but also offers practical implications for organizations seeking to design and implement socially responsible human resource policies. Furthermore, the proposed model and hypotheses provide a strong foundation for future empirical research aimed at validating the model and extending its applicability across various organizational contexts—particularly among foreign-invested enterprises (FDIs) operating in emerging economies.