1. Faculty of Business and Justice The University of Central Lancashire Preston Lancashire UK
2. Department of Management, Faculty of Commerce Mansoura University Mansoura Egypt
3. Accounting Department; Faculty of Commerce Portsaid University Portsaid Egypt
4. Brunel Business School Brunel University London Uxbridge UK
5. Department of Accounting Faculty of Commerce, Mansoura University Mansoura Egypt
6. Department of Accounting and Financial Management, Portsmouth Business School Portsmouth University Portsmouth UK
7. Department for Accounting, Finance and Economics Bournemouth University Bournemouth UK