1. Associate Professor, School of Economics and Management, Jiangsu University of Science and Technology Jiangsu, P.R. China
2. Associate Professor, College of Finance and Economics, Nanchang Institute of Technology Nanchang, P.R. China
3. Assistant Professor, Department of Management Sciences, MNS University of Engineering & Technology Multan Pakistan
4. Professor of Accounting, Fox School of Business, Temple University Alter Hall, 1801 Liacouras Walk, Philadelphia, PA 19122 USA