1. Otham Yehop Abdullah Graduate School of Business Universiti Utara Malaysia Sintok Malaysia
2. Department of Business Administration ILMA University Karachi Pakistan
3. Faculty of Accounting Ton Duc Thang University Ho Chi Minh City Vietnam
4. Beijing Institute of Technology Beijing China
5. Department of Land Economy University of Cambridge Cambridge UK
6. Department of Humanities and Social Sciences IIT Kharagpur Kharagpur West Bengal India