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Article History

Received: 3 June 2025

Accepted: 2 March 2026

First Online: 18 March 2026

Competing interests

: The authors declare no competing interests.

: The research received formal approval from the Scientific Council of the Faculty of Accounting and Auditing, VNU-UEB, in Decision on student thesis topic with approval number QH2021E- 21050693 in May 1 st , 2024.

: Informed consent was obtained from all individual participants involved in the study prior to data collection. Participants were informed about the purpose of the research, the voluntary nature of participation, the confidentiality and anonymity of their responses, and their right to withdraw at any time without consequence. The study was conducted in accordance with the ethical standards of the institutional research committee and with the 1964 Helsinki Declaration and its later amendments. Informed consent was obtained electronically before participants accessed the survey questionnaire. Data collection took place from May 20, 2024 to June 3, 2024, during which comprehensive anonymization measures were implemented to ensure participant protection.