1. Department of Accounting and Finance, School of Business and Economics, North South University, Dhaka 1229, Bangladesh
2. Sobey School of Business, Saint Mary’s University, Halifax, NS B3H 3C2, Canada
3. School of Accountancy, Queensland University of Technology, Brisbane, QLD 4000, Australia
4. Department of Accounting and MIS, College of Business Administration, Gulf University of Science and Technology, Mischref 32093, Kuwait