1. School of Finance and Accounting, Fuzhou University of International Studies and Trade, Fuzhou, China
2. School of Accounting and Finance, Faculty of Business and Law, Taylor’s University, Subang Jaya, Malaysia
3. Faculty of Mathematics, FPT University, Ho Chi Minh City, Vietnam
4. School of Public Finance, College of Economics, Law and Government, University of Economics, Ho Chi Minh City, Vietnam
5. Faculty of Business, City University of Macau, Macau, China
6. Faculty of Accounting & Auditing, Foreign Trade University, Hanoi, Vietnam
7. University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam