1. Department of Accounting and Finance Thiagarajar School of Management Thiruparankundram, Madurai India
2. Department of Economics and Finance, Sunway University Business School Sunway University Bandar Sunway Selangor Darul Ehsan Malaysia
3. School of Accounting and Finance Taylor's University Subang Jaya Malaysia
4. International Centre for Education in Islamic Finance Lorong Universiti ‘A’ Kuala Lumpur Malaysia