1. Department of Accounting, University of Nizwa, Nizwa, Oman
2. Faculty of Business and Communication, Universiti Malaysia Perlis, Perlis, Arau, Malaysia
3. College of Business Administration, Prince Mohammad Bin Fahd University, Dhahran, Saudi Arabia
4. Faculty of Resilience, Rabdan Academy, Abu Dhabi, UAE;
5. Faculty of Business and Law, Taylor’s University, Selangor, Subang Jaya, Malaysia
6. Department of Business Administration, Bangladesh University, Dhaka, Bangladesh