1. Faculty of Business and Management, Universit Sultan Zainal Abidin, Terengganu, Malaysia
2. Accounting Department and Business Faculty, Zarqa University, Zarqa, Jordan
3. University of Business and Technology, Jeddah, Saudi Arabia
4. Graduate School of Economics and Management, Ural Federal University, Yekaterinburg, Russia
5. School of Management Sciences, Ghulam Ishaq Khan (GIK) Institute of Engineering Sciences and Technology, Topi, Swabi, Pakistan
6. Faculty of Business, Middle East University, Amman, Jordan