1. Accounting, Finance and Banking Department, College of Business and Finance, Ahlia University, Manama, Bahrain
2. Kuwait College of Science and Technology, Doha Area, Kuwait and Ahlia University, Manama, Bahrain
3. Middle East Technical University, Northern Cyprus Campus, Kalkanli, Via Mersin, Turkey
4. Brunel University - London, London, UK and Ahlia University, Manama, Bahrain