1. Department of Accounting, Faculty of Business, Economics and Social Development, University Malaysia Terengganu, Kuala Terengganu, Terengganu, Malaysia.
2. College of Business, Al Ain University, Al Ain, Abu Dhabi, United Arab Emirates.
3. Department of Accounting, College of Business Administration, Prince Sattam Bin Abdulaziz University, Al-Kharj, Saudi Arabia.
4. Faculty of Administrative Science, University of Science and Technology Hodeidah, Al Hodeidah, Yemen.