1. Faculty of Business and Management, Universiti Teknologi MARA, Kota Samarahan, Sarawak, Malaysia
2. Faculty of Business and Management, Universiti Teknologi MARA, Arau, Perlis, Malaysia
3. Accounting Research Institute, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia
4. UNE Business School, University of New England, Armidale, Australia