A LOOK BACK ON THE VERSE OF PHAN VĂN TRỊ AFTER 130 YEARS

Phan Văn Trị (潘文值1830–?) was a prominent writer in Cochinchina in the late nineteenth century. He achieved the rank of senior bachelor (舉人 cử nhân) in the Confucian court examination at a young age but never joined the imperial bureaucracy. Despite living an agrarian life as a layman, he was popular all over Cochinchina for his talent in poetry creation. When the three provinces of Eastern Cochinchina were taken by the French, Phan Văn Trị led a patriotic writing movement against Tôn Thọ Tường (尊壽祥) and his idea of surrendering to the colonizers. Phan Văn Trị was famous for his polemical poems, object poems, and pastoral poems. This article provides a brief literature review of Phan Văn Trị’s writings, describes the condition of his texts, and evaluates his poetry

Enhancing Auditor Independence in Developing Countries in Context of Globalization – Evidence in Vietnam

Purpose: Globalization brings many opportunities and challenges for developing countries. So, does globalization create a motivation to improve the auditing profession's ethics? Independence is one of the most important components of auditing professional ethics, which must be maintained throughout the audit process. This article delivers a full insight into identifying factors that enhance the auditor independence promoted in the international integration process. Design/methodology/approach: This article approached from international integration process that affect auditor independence from auditors’ awareness, working environment and professional association. This article used a mixed approach based on the experimental methodology. This article used the archival research method and group discussions method to analyze and assess the research problems and verified by experimental data. The article took the group discussions with experts and survey 280 directors, auditors, auditor assistants who are working in 70 auditing firms. Findings: The results showed that globalization support auditors, audit firms, and professional Association to improve auditor independence. Especially, the factors that enhance the auditor independence driven by international integration: Knowledge, Technology, Competition, Management, Monitoring. Practical implications: The article implied to improve auditor independence in the context that Vietnam is strongly integrating internationally. Originality/value: The article has taken a new approach on auditor independence from globalization in Vietnam