1. Faculty of Management, Universiti Teknologi Malaysia, 81310 UTM Skudai, Malaysia
2. Faculty of Business and Accountancy, University of Malaya, 50603 Kuala Lumpur, Malaysia
3. Business School, BE321, Louisiana State University in Shreveport, Shreveport, LA 71115, USA
4. Royal Malaysian Customs Department, Ministry of Finance Complex, No. 3, Persiaran Perdana, Precinct 2, 62596 Putrajaya, Malaysia