1. Department of Accounting, Nottingham University Business School, University of Nottingham, Nottingham, UK
2. Department of Business Administration, Faculty of Economics and Administrative Sciences, Hakkari University, Hakkari, Türkiye
3. Department of Accounting, Essex Business School, University of Essex, Colchester, UK
4. Department of Accounting, Finance and Economics, California State University Dominguez Hills, Carson, CA, USA.
5. Department of Accounting and Finance, University of Sussex, Brighton, UK