1. Brunel Business School Brunel University London Uxbridge UK
2. Department of Accounting, Faculty of Commerce Mansoura University Mansoura Egypt
3. Department of Accounting, Centre for Research in Accounting, Accountability and Governance, Southampton Business School University of Southampton Southampton UK
4. Lancashire School of Business and Enterprise University of Central Lancashire Preston UK
5. Department of Management, Faculty of Commerce Mansoura University Mansoura Egypt
6. School of Economics, Finance and Accounting Coventry University Coventry UK
7. School of Management Swansea University Swansea UK
8. Faculty of Business and Law University of Portsmouth Portsmouth UK