1. Faculty of Business, Malaysia University of Science and Technology, 47810 Petaling Jaya, Selangor, Malaysia
2. Faculty of Business, UNITAR International University, 47301 Petaling Jaya, Selangor, Malaysia
3. School of Accountancy, University of Memphis, Memphis, Tennessee 38152, USA
4. Faculty of Education and Business Studies, University of Gävle, 801 76 Gävle, Sweden