Dr. Nguyen Thi Huong Lien received her Ph.D. Degree in International Development Studies from Yokohama National University, Japan in 2010. She is a Fellow of the Association of Chartered Certified Accountants, UK. Her research interests focus on financial statement manipulation, green finance, and sustainability reporting. She has had 12 years of teaching experience for international joint Bachelor and Master’s Programs of Southern New Hampshire University, USA; University of East London, UK; Jean Moulin Lyon 3, France; and Vietnam Japan University. She also had over 10 years of working experience as an external audit assistant, commercial bank’s internal audit officer, and directly provided short-term training courses on internal control and financial management for big firms and corporations in Vietnam..