Mohd Shahidan Shaari
Faculty of Economics and Business, Universiti Malaysia Sarawak, 94300 Kota Samarahan, Sarawak,
Malaysia

Amri Sulong
Department of Commerce, Politeknik Seberang Perai,
Malaysia

Abdul Rahim Ridzuan
3) University of Religions and Denominations, Qom 37491-13357, Iran. 4) Institute for Big Data Analytics and Artificial Intelligence (IBDAAI), Universiti Teknologi MARA, Shah Alam, 40450, Malaysia. 5) Faculty of Business and Management, Universiti Teknologi MARA, Melaka Campus, Alor Gajah, 78000, Malaysia. 6) Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam, 40450, Malaysia. 7) Centre for Economic Development and Policy (CEDP), Universiti Malaysia Sabah, Kota Kinabalu, 88400, Malaysia.
Malaysia

Miguel Angel Esquivias
Department of Economics, Faculty of Economics and Business, Airlangga University, Surabaya, 60268,
Indonesia

Evan Lau
Faculty of Economics and Business, Universiti Malaysia Sarawak, 94300 Kota Samarahan, Sarawak,
Malaysia