1. Department of Accountancy, Finance and Economics, Huddersfield Business SchoolUniversity of Huddersfield Huddersfield UK
2. Department of Accounting and Finance, Al Asmariya University Business SchoolAl Asmariya University Zliten Libya
3. Centre for Research in Accounting, Accountability and Governance, Southampton Business SchoolUniversity of Southampton Southampton UK
4. Department of Accounting and Finance, Leicester Business SchoolDe Montfort University Leicester UK
5. Faculty of Business and EnterpriseThe University of Central Lancashire Preston UK
6. Department of Management, Faculty of CommerceMansoura University Mansoura Egypt
7. Department of Accounting, Faculty of CommerceMansoura University Mansoura Egypt