1. Department of Accounting, Durham University Business School, Durham University, Queen’s Campus, Stockton University Boulevard, Thornaby, Stockton-on-Tees, TS17 6BH, United Kingdom
2. Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, P.O. Box 10, 50728 Kuala Lumpur, Malaysia
3. Department of Accounting, Faculty of Business & Accountancy, University of Malaya, 50603 Kuala Lumpur, Malaysia