Skip to content
Tam Nguyen, Professor of Accounting and Finance

Professor Tam Nguyen

Professor

Nottingham Business School

Staff Group(s)
Department of Accounting and Finance

Role

Professor Tam Nguyen (PhD, FCCA, CPA Australia, PGCHE, FHEA) is a Professor of Accounting and Finance at Nottingham Business School, Nottingham Trent University. He has been qualified as a chartered accountant with several professional accountancy bodies, including the Association of Chartered Certified Accountants (ACCA, UK), Australia Certified Practising Accountants (CPA Australia), CIPFA, and CPA Vietnam. He is also a Fellow of the Higher Education Academy. His research interests include financial reporting, corporate governance, corporate social responsibility, sustainability, and climate finance.

Career overview

Before commencing his professorial position at NTU, Dr Tam Nguyen was an associate professor at the University of Nottingham. He also worked at different universities in the UK, such as the University of Southampton, the University of Winchester, and Southampton Solent University.

Prior to becoming an academic, he had many years of experience in practice as a finance manager, audit manager, and senior auditor at different organizations, such as Samsung, Deloitte, and RSM Global.

Research areas

Tam's research interests include financial reporting, corporate governance, corporate social responsibility, sustainability, and climate finance.

He has published his research in several internationally excellent research journals, such as Business and Society, Financial Accountability and Management, International Review of Financial Analysis, Accounting Forum, Business Strategy and the Environment, and Review of Quantitative Finance and Accounting.

His research projects have been funded by different organizations, such as: The Climate Compatible Growth (CCG) programme's Flexible Research Fund (FRF) for the project titled "Macroeconomic Implications of Transitions to Low-Carbon Energy in Vietnam" (awarded fund: £90,000); The British Academy for the International Writing Workshop (£30,000); the University of Nottingham for Impact case study titled “Enhancing the development of corporate governance in Vietnam” (awarded fund: £20,000); the Association of Vietnamese Scientists and Experts-AVSE Global for the project “Impact of gender pay gap reporting on gender pay gap: Evidence from UK”, University of Nottingham for the project “Environmental innovation and cost of debt, the case of emerging economies”.

Tam had supervised 6 PhD students to completion at the University of Nottingham, UK.

Tam welcomes new PhD applications in the areas of financial reporting, corporate governance, executive compensation, corporate social responsibility, sustainability, climate finance, social and environmental accounting.

For more details on PhD application, please see:  PhD and Professional Doctorates | Nottingham Trent University

External activity

Tam is currently Associate Editor at (i) Journal of Applied Accounting Research, (ii) Accounting Research Journal and (iii) Journal of Financial Reporting and Accounting.

Tam has been an active reviewer for several internationally excellent research journals such as: International Review of Financial Analysis (ABS3); Accounting Forum (ABS3); International Journal of Finance and Economics (ABS3); Business Strategy and the Environment (ABS3), and peer-reviewed journals: Journal of Accounting in Emerging Economies (ABS2), Journal of Applied Accounting Research (ABS2); Research in International Business and Finance (ABS2).

Tam is an academic advisor for the Vietnam Institute of Directors (VIOD).

Tam is also a senior manager of the Finance and Banking Network (FBNet-AVSEglobal).

Tam has acted as an external examiner for PhD students and MSc programmes at different universities in the UK (University of Southampton, University of Manchester).

Publications

Journal Articles

  1. " Ownership structure and climate-related corporate reporting " (with Trinh, V.Q.; Chen, W.), Accounting Forum, 2024, forthcoming. https://doi.org/10.1080/01559982.2024.2301850.
  2. "CFO Overconfidence and Conditional Accounting Conservatism" (with Qiao, L.; Adegbite, E.), Review of Quantitative Finance and Accounting, 2023, https://doi.org/10.1007/s11156-023-01188-7
  3. "The Covid-19 outbreak, corporate financial distress and earnings management" (with Aljughaiman, A.A.; Trinh, Q.V.; and Du, A.), International Review of Financial Analysis, 2023,   https://doi.org/10.1016/j.irfa.2023.102675
  4. "Chief Financial Officer Overconfidence and Earnings Management" (with Qiao, L. and Adegbite, E.), Accounting Forum, 2023,  https://doi.org/10.1080/01559982.2023.2196045
  5. “Corporate governance and corporate political activity” (with Ali, H. and Adegbite, E.), Business & Society, 2023,  https://doi.org/10.1177/00076503231157725
  6. "Climate-related Corporate Reporting and Cost of Equity Capital" (with Yang, Y.; Nguyen, T.H.T.; Nguyen, T.H.L.), Journal of Financial Reporting and Accounting, 2023, https://doi.org/10.1108/JFRA-02-2023-0078
  7. "To what extent do governance, government funding and chief executive officer characteristics influence executive compensation in UK charities? Insights from the social theory of agency" (with Soobaroyen, T.), Financial Accountability and Management, 2022, Vol.38(1), 56-76. https://doi.org/10.1111/faam.12268
  8. “Chief financial officer overconfidence and stock price crash risk”(with Qiao, L. and Adegbite, E.), International Review of Financial Analysis, 2022, 84 (2022) 102364 https://doi.org/10.1016/j.irfa.2022.102364
  9. "Top-management Compensation and Environmental Innovation Strategy". (with Phung, G.; Trinh, H.H.; Trinh, V.Q.), Business Strategy and the Environment, 2022  https://doi.org/10.1002/bse.3209
  10. “Ownership structure and political spending disclosure” (with Ali, H. and Adegbite, E.), Accounting Forum, 2022, 46(2): 160-190, https://doi.org/10.1080/01559982.2021.1929006
  11. "Earnings management by non-profit organisations: Evidence from UK charities" (with Soobaroyen, T.). Australian Accounting Review, 2019, Vol.29 (1), 124-142. https://doi.org/10.1111/auar.12242
  12. "Audit risk stems from client acceptance competition among independent auditing firms in Vietnam", Vietnam Journal of Science, 2019, Vol.29 (3), pp.43-52.
  13. "Discussion on internal control system in enterprises in Vietnam", Journal of Accounting and Auditing, 2012, Vol.8/2012.

Book chapters

  1. Nguyen, T, (2018), "Accounting for Inventory and cost of goods sold", in Financial Accounting, Vietnam National University Publisher, pp.168 - 210.
  2. Nguyen, T. (2018), "Accounting for Financial Instruments", in Financial Accounting, Vietnam National University Publisher, pp.382 - 430.

International conferences (selected papers)

  1. "When More Is Never Enough: The Impact of Executive Greed and Compensation of Peer Firms on Financial Information Quality", (with Alhossini, Abdullah; Kim, Ja, 2022), at 2022 BAFA Annual conference, Nottingham, UK.

  2. "Extrinsic Incentives for Top Senior Executives and Eco-innovation Strategy", (with Phung, Giang; Trinh, Hai; Trinh, Vu, 2022), at 2022 FMA European Conference, Lyon, France.
  3. “A Trilateral Political Perspectives on corporate Political Transparency”. (with Hesham Ali, Emmanuel Adegbite, 2022). at the 2022 BAFA Annual conference, Nottingham, UK

  4. “Chief Financial Officer Overconfidence and Stock Price Crash Risk”. (With Lu Qiao, Emmanuel Adegbite, 2022),  at the 2022 BAFA Annual Conference, Nottingham, UK

  5. “The influence of corporate ownership on corporate social responsibility strategies: Evidence from East Asia” (with Szu-Yu Chen, Emmanuel Adegbite, Judy Muthuri, 2022). at the 2022 BAFA Annual Conference, Nottingham, UK
  6. "The Impact of CFO's Overconfidence on Earnings Management", (with Lu Qiao, Emmanuel Adegbite, 2020). at 2020 BAFA Annual conference, Southampton, UK

  7. "The influence of quality of internal control information disclosure on earnings quality - Evidence from China" (with Qiu, Wenxin, 2020)., at 43rd Annual Congress of the European Accounting Association, Bucharest, Romania

  8. "The Effect of the Say on Pay Law in the United Kingdom" (with Dong, Zhaoxi, 2019), at British Accounting and Finance Association- 2019 Annual Conference

  9. "Governance and Financial Performance in China's Charitable Foundations" (with Zhou, Q, 2018), at 18th Workshop on Accounting and Finance in Emerging Economies - Sheffield University, UK

  10. "How do board and chief executive characteristics influence executive compensation in non-profit organizations? The case of UK charities" (with Soobaroyen, Teerooven, 2017)., at Public Services and Charities: Accounting, Accountability and Governance at a Time of Change, Queen's University Belfast

  11. "Can non-profit board adequately constrain earnings management? The case of UK Charities" (with Soobaroyen, Teerooven, 2016). at 2016 Government and Non-profit Section Midyear Meeting, American Accounting Association