1. College of Science and Humanities in Al-Dawadmi, Shaqra University, Al-Dawadmi, Saudi Arabia
2. Faculty of Commerce and Economics, Department of Accounting, Hodeidah University, Hodeidah, Yemen
3. Taylor’s Business School, Faculty of Business & Law, Finance and Banking, Taylor’s University, Kuala Lumpur, Malaysia
4. College of Business Administration, Department of Accounting, University of Hafr Albatin, Hafr Albatin, Saudit Arabia
5. Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Sintok, Malaysia