1. Dar Al Uloom University Riyadh Saudi Arabia
2. Faculty of Economics Administrative and Social sciences Istanbul Gelisim University Istanbul Turkey
3. Department of Accounting, Analysis and Audit School of Economics and Management South Ural State University Chelyabinsk Russia
4. Department of Economics Babcock University Ilishan‐Remo Nigeria
5. Department of Economics Eastern Mediterranean University Famagusta Turkey
6. Faculty of Economic and Administrative Sciences, Department of Banking and Finance European University of Lefke Mersin Turkey