Abstract
How to improve financial performance of tourism and travel enterprises: The case of Vietnam
Highlights
In recent decades, the world has witnessed the growth of the tourism industry, becoming one of the world's largest industries, and making a positive contribution to economic development
The objective of this paper is to study how to improve the financial performance of Vietnamese tourism and travel enterprises through audit tools
The results show that quality of audit could improve the financial performance of tourism and travel enterprises in Vietnam
Summary
The world has witnessed the growth of the tourism industry, becoming one of the world's largest industries, and making a positive contribution to economic development. As the international tourism market grows, the competitiveness of the destination is considered an important factor affecting tourism business activities. Ritchie and Crouch (2000) emphasize that the competitiveness of a destination has an internal classification effect and (competitiveness) is a matter of particular interest for businesses and policymakers. Vietnamese businesses in general and tourism and tourism businesses in particular have different competing strategies including the one that is important to improve the quality of published media. One of the important information that is published is whether the financial statements are reliable or not. The quality of information on financial statements depends on the quality of the audit. With the desire to improve the quality of internal audit as well as independent audit, so this article focuses on studying the impact of audit quality on the financial performance of tourism businesses, Vietnamese calendar and travel. The structure of the article in addition to the introduction includes: Overview of research, research methods, research results and conclusions
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