Previous research materials have used a lot of different variables to assess the level and direction of impact on the enterprise's deviations. The study focuses on the impact of the 4-factor group with specific manifestations as the following variables: <br>The BOD-related factor with the expression is two variables the number of board members, and the turn-in between the board Chairman and the General Director. The company scale factor with expression is the company scale variable (using the total assets following the earning representing the company scale variable) the audit company element with the expression is the company's scale factor audit of financial ratios factors with expression are two variables financial leverage ratio (debt ratio) and variable profitability (ROA) <br>The construction of variables is based on the following bases: <br>Variables that affect the analysis from previous studies. <br>Variables can be easily measured for statistical analysis purposes. <br>Data must be available, easily documented. <br>Related to the economic, social and cultural environment of Vietnam.
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