1. School of Business & Management, University of Malaysia Sarawak, Kota Samarahan 94300, Malaysia
2. College of Business & Economics, Longwood University, Farmville, VA 23909, USA
3. Else School of Management, Millsaps College, Jackson, MS 39210, USA
4. Department of Accounting and Finance, Capital University of Science and Technology, Islamabad 44000, Pakistan