1. School of Management, University of Bradford, Bradford, UK
2. Faculty of Commerce, Mansoura University, Mansoura, Egypt
3. Department of Accounting, Centre for Research in Accounting, Accountability and Governance, Southampton Business School, University of Southampton, Southampton, UK
4. Lancashire School of Business and Enterprise, University of Central Lancashire, Preston, UK
5. Centre for Sustainability, Responsibility, Governance and Ethics (SURGE), Department of Accounting, Finance and Economics, Huddersfield Business School, University of Huddersfield, Huddersfield, UK
6. Department of Accounting and Finance, Faculty of Economics and Commerce, Al Asmarya University for Islamic Sciences, Zliten, Libya