1. School of Accounting and Finance, Faculty of Business and Law, Taylor’s University, Subang Jaya, Selangor, Malaysia
2. Digital Economy and Business Transformation Impact Lab, Taylor’s University, Subang Jaya, Selangor, Malaysia
3. College of Science and Humanities in Al-Dawadmi, Shaqra University, Al-Dawadmi, Saudi Arabia
4. Faculty of Commerce and Economics, Department of Accounting, Hodeidah University, Hodeidah, Yemen
5. College of Business Administration, Department of Accounting, University of Hafr Albatin, Hafr Albatin, Saudi Arabia