Saddam A. Hazaea
School of Accounting, Yunnan University of Finance and Economics, Kunming 650221,
China

Mosab I. Tabash
Al Ain University, Al Ain,
United Arab Emirates

Abdul Aziz Abdul Rahman
College of Business Administration, Kingdom University, Riffa,
Bahrain

Saleh F. A. Khatib
Department of Management, Azman Hashim International Business School, Universiti Teknologi Malaysia, Johor Baru 81310,
Malaysia

Jinyu Zhu
School of Accounting, Yunnan University of Finance and Economics, Kunming 650221,
China

H Gin Chong
Prairie View A&M University,
United States