1. Faculty of Business and Law, Northumbria University, Newcastle Upon Tyne NE1 8ST, UK
2. Effat College of Business, Effat University Jeddah, Jeddah 22332, Saudi Arabia
3. Department of Management Sciences, COMSATS University Islamabad, Wah Cantt, Islamabad 45550, Pakistan
4. Accounting Department, Business School, King Faisal University, Al-Ahsa 31982, Saudi Arabia