1. College of Business and Finance, Ahlia University, Manama, Bahrain
2. School of Business & Quality Management, Hamdan Bin Mohammed Smart University, Dubai, United Arab Emirates
3. Accounting and Finance, Notre Dame University, Zouk Mosbeh, Lebanon
4. College of Business, Arts and Social Sciences, Brunel University London, London, UK
5. Department of Accounting and Information Systems, Sulaiman Al Rajhi University, Saudi Arabia