1. Aziman Hashim International Business School Universiti Teknologi Malaysia Skudai Malaysia
2. Brunel Business School, College of Business Arts and Social Sciences Brunel University London Kingston Lane Uxbridge UB8 3PH UK
3. Department of Accounting, Faculty of Commerce Mansoura University Mansoura Egypt
4. Accounting Department, Faculty of Administrative and Economic Sciences Al‐Quds Open University Ramallah Palestine