1. Leicester Castle Business School De Montfort University Leicester UK
2. Department of Accounting & Finance College of Business & Economics (CBE), United Arab Emirates University (UAEU) Al Ain United Arab Emirates
3. Centre for Research in Accounting, Accountability and Governance (CRAAG), Department of Accounting, Southampton Business School University of Southampton Southampton UK
4. Department of Accounting Nottingham University Business School Nottingham UK
5. Department of Accounting James Cook University Singapore Singapore