1. School of Economics and Business, Telkom University, Bandung, Indonesia
2. Department of Administrative Sciences, College of Administrative and Financial Science, Gulf University, Sanad, Bahrain
3. Nineveh Real Estate Bank, Iraqi Ministry of Finance, Baghdad, Iraq
4. BINUS University, West Jakarta, Indonesia
5. Department of Accounting, King Faisal University (KFU), Alahsa, Saudi Arabia