About the Authors

Thi Mai Anh Nguyen

Roles Conceptualization, Data curation, Formal analysis, Investigation, Methodology, Validation, Writing – original draft, Writing – review & editing

maianhkt@neu.edu.vn

Affiliation School of Accounting and Auditing, The National Economics University (NEU), Hanoi, Vietnam

Competing Interests

the authors have declared that no competing interests exist.