1. Centre for Sustainability, Responsibility, Governance and Ethics (SURGE), Department of Accountancy, Finance and Economics, Huddersfield Business School; University of Huddersfield; Huddersfield UK
2. Department of Accounting and Finance, Faculty of Economics and Commerce; Al Asmarya University for Islamic Sciences; Zliten Libya
3. Centre for Research in Accounting, Accountability and Governance (CRAAG), Department of Accounting, Southampton Business School; University of Southampton; Southampton UK
4. School of Management, Faculty of Management and Law; Bradford University; Bradford UK
5. Accounting Department, Faculty of Commerce; Mansoura University; Mansoura Egypt