1. Accounting and Financial Science Department, College of Administrative and Financial Science, Gulf University, Sanad 26489, Kingdom of Bahrain
2. Asian Research Institute for Corporate Governance (ARICG), Universiti Utara Malaysia, Sintok, Malaysia
3. School of Business and Social Sciences (SBSS), Albukhary International University (AIU), Alor Setar, Kedah, Malaysia
4. Faculty of Business and Law, University of Portsmouth, Portsmouth, UK