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Valencia, Mae, College of Accounting Education, University of Mindanao, Philippines
Veisi, Fereidoon, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
Villanueva Reyes, Ilse, Master Business Administration student, UCC Business School, Universidad Cristóbal Colón, México
Vinh, Pham Phuc, Dr., Lecturer, Saigon University (SGU), Vietnam

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