Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022)

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Agency Theory in University Governance and the Role of Internal Audit: From the Private Sector Perspectives to the Case of Vietnamese Public Higher Education Institutions

Authors
Giang Nguyen Thuc Huong1, *, Hanh Minh Thai1, Dao Thanh Binh1
1School of Economics and Management, Hanoi University of Science and Technology, Hanoi, Vietnam
*Corresponding author. Email: giang.nguyenthuchuong@hust.edu.vn
Corresponding Author
Giang Nguyen Thuc Huong
Available Online 12 December 2022.
DOI
10.2991/978-94-6463-076-3_46How to use a DOI?
Keywords
Agency Theory; Corporate Governance; University Governance; Internal Audit; Public Higher Education Institutions; Vietnam
Abstract

Along with the trend of applying business governance in Vietnamese public higher education institutions, agency problems become an important issue that the public higher education institutions have to face. There are many ways to reduce agency problems, and one of them is to take advantage of the internal audit system. The paper reviews the literature on the relationship between agency theory and internal audit in public higher education institutions, which is quite rare. This study analyzes the case of Vietnam, a country where university governance system has had a lot of changes in recent times with the development of autonomy mechanism. The research raises the importance of internal audit function in university governance and provides policy implications for regulators and university administrators by adopting internal audit to reduce agency problems.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
12 December 2022
ISBN
10.2991/978-94-6463-076-3_46
ISSN
2352-5428
DOI
10.2991/978-94-6463-076-3_46How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Giang Nguyen Thuc Huong
AU  - Hanh Minh Thai
AU  - Dao Thanh Binh
PY  - 2022
DA  - 2022/12/12
TI  - Agency Theory in University Governance and the Role of Internal Audit: From the Private Sector Perspectives to the Case of Vietnamese Public Higher Education Institutions
BT  - Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022)
PB  - Atlantis Press
SP  - 594
EP  - 607
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-076-3_46
DO  - 10.2991/978-94-6463-076-3_46
ID  - Huong2022
ER  -