1. Department of Accounting, The University of Ghana Business School, University of Ghana, Accra, Ghana
2. Putra Business School, Universiti Putra Malaysia Serdang, Selangor, Malaysia
3. Formerly of Faculty of Economics and Management, Universiti Putra Malaysia, Serdang, Selangor, Malaysia
4. Faculty of Economics and Management, Universiti Putra Malaysia Serdang, Selangor, Malaysia