1. Faculty of Business & Communication, Universiti Malaysia Perlis, Arau 02600, Perlis, Malaysia
2. Faculty of Business, Accountancy & Social Sciences, Universiti Poly-Tech Malaysia, Jalan 6/91, Taman Shamelin Perkasa, Cheras, Kuala Lumpur 56100, Malaysia
3. Faculty of Business and Management, Universiti Teknologi MARA, Melaka Campus, Alor Gajah 78000, Malaysia
4. Institute for Big Data Analytics and Artificial Intelligence, Universiti Teknologi MARA, Shah Alam 40450, Malaysia
5. Centre for Economic Development and Policy, Universiti Malaysia Sabah, Kota Kinabalu 88400, Malaysia
6. Institute for Research on Socio Economic Policy, Universiti Teknologi MARA, Shah Alam 40450, Malaysia
7. Accounting Research Institute, Universiti Teknologi MARA, Shah Alam 40450, Malaysia