1. Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu, Terengganu, Malaysia
2. Department of Accounting, Faculty of Commerce and Economics, Hodeidah University, Hodeidah, Yemen
3. Department of Accounting and Finance, Faculty of Business Administration, A'Sharqiyah University, Ibra, Oman
4. Milgard School of Business, University of Washington Tacoma, Tacoma, USA