1. Ph.D. Student, Faculty of Accounting, School of Business and Economics; Institute of Research and Development, Duy Tan University
2. Ho Tuan Vu, Ph.D., Dean of the Faculty of Accounting, School of Business and Economics; Institute of Research and Development, Duy Tan University
3. Ph.D., Associate Professor, Head of the Academic and Training Department, Faculty of Accounting, University of Danang, University of Economics