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Number of Years of Experience in Investing in the Stock Market



76. Howe, MA and Malgwi, CA (2006), 'Playing the ponies: A $5 million embezzlement case', Journal of Education for Business, 82 (1): 27 - 33.

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80. Jennifer L. Weske (2013), Share Price Changes and Price/Earnings Ratios As Predictors of Fraud Prior to a Fraud Announcement , Doctor of Philosophy, Northcentral University.

Number of Years of Experience in Investing in the Stock Market

81. Jeng, Leslie A. (1998), 'Corporate Insiders and the Window of Opportunity',

Working paper, Boston University.

82. Jiang ,

83. John, K., & Lang, LHP (1991), 'Insider Trading around Dividend Announcements: Theory and Evidence', The Journal of Finance , 46(4), 1361-1389.

84. Jonas Mackevicius, Lukas Giriunas (2013), Transformational research of fraud triangle, Ekonomika , 2013, Vol. 92(4).

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88. Karpoff, J.M., and D. Lee (1991), 'Insider Trading before New Issue Announcements', Financial Management , Vol. 20 (1), pp. 18-26.

89. Kenyon, W. and Tilton, PD (2006), Potential red flags and fraud detection techniques: A Guide to Forensic Accounting Investigation , First Edition, John Wiley & Sons, Inc, New Jersey.

90. Kim, JY, Roden, DM, & Cox, SR (2013), 'The composition and compensation of the board of directors as predictors of corporate fraud', Accounting and Finance Research , 2(3), 142-154.

91. Klein, M. and Maxson, C. (2006), Street Gang Patterns and Policies , Oxford University Press, Oxford.



92. Klein, M. (1995), The American Street Gang: Its Nature, Prevalence, and Control , Oxford University Press, New York, NY.

93. Kolman, M. (2007), 'Creating a fraud risk dialogue: Internal auditors can use a carefully crafted questionnaire to help meet their responsibility for identifying the indicators of fraud', Internal Auditor, 64(3), 45-48.

94. KPMG (2012), Fraud and misconduct survey , Australia and New Zealand, Retrieved on 16 January 2018, [www.kpmg.com/AU/en/IssuesAndInsights/ArticlesPublications/Fraud- Survey/Documents/fraud-bribery-corruption- survey-2012.pdf].

95. Kraakman, R. (1991), The legal theory of insider trading regulation in the United States , In European insider dealing , ed. K.E. Hopt and E. Wymeersch. London: Butterworths.

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98. Leland, HE (1992), 'Insider trading: Should it be prohibited?', Journal of Political Economy , 100, 859-887.

99. Le Nguyen The Cuong (2013), Solutions to improve the responsibility of independent auditors in detecting fraud and errors in auditing financial statements of listed companies in Vietnam , Master's thesis, Ho Chi Minh City University of Economics.

100. Le Nguyen Trung Thanh (2017), Building and perfecting the system of criteria for monitoring securities transactions on the listed securities market , State Securities Commission Project, UB17.04.

101. Lister, LM (2007), 'A practical approach to fraud risk', Internal Auditor , December, pp.1-30

102. Loebbecke, JK, Eining, MM and Willingham, JJ (1989), 'Auditors' experience with material irregularities: Frequency, nature, and detectability', Auditing: A Journal of Practice & Theory , 9(1): 1-28 .

103. Lord, A. (2010), 'The prevalence of fraud: What should we, as academics, be doing to address the problem?' Accounting & Management Information Systems, 9(1), 4-21.

104. Lou, Y., & Wang, M. (2009), 'Fraud risk factor of the fraud triangle assessing the likelihood of fraudulent financial reporting', Journal of Business & Economics Research, 7(2), 61-78.



105. Louhichi, W. (2008), 'Adjustment of stock prices to earnings announcements: Evidence from Euronext Paris', Review of Accounting and Finance , 7(1), 102-115.

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110. Manove, M. (1989), 'The harm from insider trading and informed speculation',

The Quarterly Journal of Economics , 104(4), 823-845.

111. Marden , R . and Edwards , R . (2005), 'Internal controls for the small business: Skimming and the fraud triangle', Internal Auditing, 20 (1): 3 - 10 .

112. Maug, E. (2002), 'Insider trading legislation and corporate governance',

European Economic Review, 46(9), 1569-1597.

113. McKinney, S., Holtan, A., & Sohn, W. (2011), 'SEC Adopts final rules implementing whistleblower provisions of Dodd-Frank', Insights: The Corporate & Securities Law Advisor, 25(6), 2 -9.

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115. Meulbroek, Lisa K., (1992), An empirical analysis of illegal insider trading, J. Finan, 47 (5), 1661-1699.

116. Miller, G. (2006), 'The press as a watchdog for accounting fraud', Journal of Accounting Research, 44 , 1001-1033.

117. Ming, JJ, & Wong, TJ (2003), 'Earnings management and tunneling through related party transactions: Evidence from Chinese corporate groups' EFA 2003 Annual Conference , Paper No.549.

118. Moyes G., Lin, P. & Landry-Jr, R. (2005), 'Raise the red flag: a recent study examines which SAS No. 99 indicators are more effective in detecting fraud financial reporting', Internal Auditor , Vol. 62, Issue 5, 47-51.

119. Munir, Q., Ching, K., Furouka, F., & Mansur, K. (2012), 'The efficient market hypothesis revisited: Evidence from the five small open ASEAN stock markets', The Singapore Economic Review, 57 (3), 1-12.



120. Murdock, H. (2008), “The three dimensions of fraud”, Internal Auditor, Vol. 65 No. 4, pp. 81-83.

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123. Noe, CF (1999), 'Voluntary disclosures and insider transactions', Journal of Accounting and Economics , 27(3), 305-326.

124. Nunnally, J. (1978), Psychometric Theory , New York, McGraw-Hill.

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126. Nguyen Dung (2005), Some solutions to prevent insider trading activities in the Vietnamese stock market , State Securities Commission Project, UB.05.01.

127. Nguyen Dinh Tho and Nguyen Thi Mai Trang (2011), Scientific research methods in business , Labor - Social Publishing House.

128. Nguyen Duc Hien (2012), Research on investor behavior in Vietnam stock market ,

Ministry-level scientific research project, code 2009.133.06.

129. Nguyen Thanh Tung (2016), Perfecting the transaction monitoring system for the Vietnamese stock market in the period 2016 - 2020 , State Securities Commission Project, UB.16.07.

130. Nguyen Thanh Trung (2016), The relationship between internal control, fraud risk and financial statement audit planning , PhD thesis, National Economics University, Hanoi.

131. Nguyen The Tho (2014), Perfecting the method of analyzing securities transactions in the monitoring of manipulative and insider transactions , State Securities Commission Project, Project UB.14.01.

132. Nguyen Thi Thanh Hieu (2011), Perfecting state management of Vietnam's stock market, PhD thesis, National Economics University, Hanoi.

133. Nguyen Van Thang (2015), Research practice in economics and business administration , National Economics University Publishing House, Hanoi.

134. O'Hara, M. (1998), Market microstructure theory, New York: Wiley.

135. Ozkul, F.U. and Pamukcu, A. (2012), Emerging Fraud: Fraud Cases from Emerging Economies , Springer-Verlag Berlin Heidelberg, London, New York, NY.



136. Peterson, BK & Buckhoff, TA (2004), 'Anti-fraud education in academia',

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137. Pettit, RR, & Venkatesh, PC (1995), 'Insider Trading and Long-Run Return Performance', Financial Management, 24(2), 88-103.

138. Piotroski, JD, & Roulstone, DT (2005), 'Do insider trades reflect both contrarian beliefs and superior knowledge about future cash flow realizations?', Journal of Accounting and Economics , 39(1), 55-81.

139. Pulford, Briony D., and Andrew M. Colman, (1997), 'Overconfidence: Feedback and item difficulty effects', Personality and Individual Differences , Vol. 23, Issue 1, July 1997, pp. 125-133.

140. National Assembly (2009), Securities Law No. 54/2019/QH14 , issued on November 26, 2019.

141. National Assembly (2015), Penal Code No. 100/2015/QH13 , promulgated on November 27, 2015

142. Government (2019), Decision 242/QD-TTg of the Prime Minister approving the Project on Restructuring the Insurance Securities Market to 2020 and Orientation to 2025 , issued on February 28, 2019.

143. Rae, K., & Subramaniam, N. (2008), 'Quality of internal control procedures: Antecedents and moderating effect on organizational justice and employee fraud', Managerial Auditing Journal, 23(2), 104-124.

144. Rajesh K. Aggarwal (2003), 'Stock Market Manipulation - Theory and Evidence', SSRN Electronic Journal , April 2003.

145. Ravina, E., & Sapienza, P. (2010), 'What do independent directors know? Evidence from their trading', Review of Financial Studies , 23(3), 962-1003.

146. Rezaee, Z., & Riley, R. (2010), Financial statement fraud: Prevention and detection , Hoboken, NJ: John Wiley & Sons, Inc.

147. Rezaee, Z., Crumbley, D.L., & Elmore, R.C. (2004), 'Forensic accounting education', Advances in Accounting Education, Vol. 6, pp. 193-231.

148. Rosen, A. (2007), 'How to stop leaks' , Canadian Business , 80(10), 23-26.

149. Ross Stephen (1979), Disclosure Regulation in Financial Markets: Implications of Modern Finance and Signaling Theory, In: Edwards, FR, Ed., Financial Regulation, Chapter 4, Mc Graw-Hill, Inc., New York, 177- 202.

150. Rozanov, KA (2008), Corporate governance and insider trading , Doctor of philosophy, Massachusetts Institute of Technology Sloan School of Management, Cambridge, MA.

151. Rozeff, MS, & Zaman, MA (1988), 'Market efficiency and insider trading: New evidence', The Journal of Business , 61(1), 25-44.



152. Russo, J. Edward, and Paul JH Schoemaker (1992), 'Managing over confidence', Sloan Management Review , (33:2), 7-17.

153. Sabau, EM (2013), 'Fraud Risk Management - Human Rationalization Assessment', Business Excellence and Management , Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 3(1), pages 41-56, March.

154. Sauser, WI, Jr (2007), 'Employee theft: Who, how, why, and what can be done', SAM Advanced Management Journal, 72(3):13-25 January.

155. Schwert, GW (1996), 'Markup pricing in mergers and acquisitions', Journal of Financial Economics, 41, 153-192.

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158. Seyhun (1986), 'Insiders' Profits, Costs of Trading, and Market Efficiency',

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159. Shafer, WE, Morris, RE, & Ketchand, AA (2001), 'Effects of personal values ​​on auditors' ethical decisions', Accounting, Auditing & Accountability Journal , 14(3), 254-277.

160. Singleton, TW, Bologna, GJ, Lindquist, RJ, & Singleton, AJ (2006), Fraud Auditing and Forensic Accounting , 3rd Ed., John Wiley & Sons, Inc, New Jersey.

161. Skousen, C., & Twedt, B. (2010), 'Fraud score analysis in emerging markets',

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162. Srinidhi, B., Gul, F.A., & Tsui, J. (2011), 'Female directors and earnings quality', Contemporary Accounting Research , 28(5), 1610-1644.

163. Ta Thu Trang (2017), Fraud auditing in auditing financial statements of non-financial companies listed on the Vietnamese stock market , PhD thesis, National Economics University, Hanoi.

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166. Tran Thi Giang Tan (2014), 'Assessing the risk of financial reporting fraud of listed companies on the Vietnamese stock market', Journal of Economics & Development , No. 26(1), pp. 74-94.



167. Truong Minh Huy (2015), Stock market: Legal gap of insider trading , accessed December 15, 2017, from http://saigondautu.com.vn/luu-tru/ttck-space-in-law-of-international-transactions-12535.html.

168. Van Bommel, Jos. (2003), 'Rumors', Journal of Finance , 58(4): 1499-1519.

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170. Velicer, WF, & Fava, JL (1998), 'Affects of variable and subject sampling on factor pattern recovery', Psychological Methods, 3(2), 231-251

171. Vinh Nguyen, Anh Tran, Richard Zeekhauser (2017), 'Stock splits to profit insider trading: Lessons from an emerging market', Journal of International Money and Finance , 74 (2017) 69-87.

172. Vo Thi Hoang Nhi (2008), 'Insider trading in the Vietnamese stock market', Banking Technology, No. 29, August 2008, pp. 42-45.

173. Vona, I.W. (2008), Fraud Risk Assessment: Building a Fraud Audit Program,

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174. Wang, WKS, & Steinberg, ML (2005), Insider trading , 2nd ed. New York: Oxford University Press.

175. Weerman, F. (2003), 'Co-offending as social exchange explained: explaining characteristics of co-offending', The British Journal of Criminology , Vol. 43 No. 2, pp. 398-416.

176. Wei Wu (2015), Asymmetry and insider trading , Doctor of philosophy, The university of chicago.

177. Wells, J., & Gill, J. (2007), 'Assessing fraud risk', Journal of Accountancy , 204(4), 63-65.

178. Wilks, TJ and MF Zimbelman (2004), 'Decomposition of fraud risk assessment and auditors' sensitivity to fraud cues', Comtemporary Accounting Research , 21(3), 719-745.

179. Xu Sun (2015), Essays on Insider Trading , Doctor of philosophy, The University of Texas-Pan American.

180. Yue Wang (2005), Securities Fraud: An Economic Analysis , Doctor of Philosophy, the University of Maryland.


APPENDIX 01 SURVEY FORM


Introduction

My name is Nguyen Thi Bich Thuy, currently conducting research on the topic “Research on fraudulent behavior in the Vietnamese stock market”. The research focuses on types of fraudulent behavior including insider trading; price manipulation; false information disclosure; adjusting or falsifying securities documents and records.

Your knowledge and practical experience are of great significance to help me complete my research in the best possible way. I assure you that all information will be kept confidential and will be used for research purposes only. The questions are designed based on the research reference of Cressey (1953).

If you have any questions regarding my research, please contact me at: 0989.222186 or via email: bichthuy@vinhuni.edu.vn.

I sincerely thank you for your help!

Part 1: General information

Please circle your choice.

1. Gender:

a. Male

b. Female

2. Education level

a. High school c. University

b. Secondary school, college d. Postgraduate

3. Belong to the target group

a. Investors with over 5 years of experience

b. People working in the securities sector: Securities companies, State Securities Commission, Stock Exchange...

4. Number of years of experience investing in the stock market

a. Under 1 year

b. From 1 - 3 years

c. From 5 - 10 years

d. Over 10 years

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