1. Department of Accounting, LaPenta School of BusinessIona College New Rochelle, New York USA
2. Department of Accounting and MIS, College of Industrial ManagementKing Fahd University of Petroleum & Minerals Dhahran Saudi Arabia
3. Mike Ilitch School of BusinessWayne State University Detroit Michigan USA
4. Department of Accounting, School of Business AdministrationAmerican University of Sharjah Sharjah UAE