1. Faculty of Accounting and Auditing, University of Economics and Law, Ho Chi Minh City, Vietnam
2. Vietnam National University, Ho Chi Minh City, Vietnam
3. Lahore Business School, University of Lahore, Pakistan
4. Department of Management Sciences, COMSATS University Islamabad, Pakistan
5. Faculty of Finance and Accounting, Nguyen Tat Thanh University, Ho Chi Minh City, Vietnam