Department of Accounting, Economics and Finance, Southeast Missouri State University, Cape Girardeau, United States

Department of Accounting, Saudi Electronic University, Riyadh, Saudi Arabia

Department of Accountancy, Dalhousie University, Halifax, Canada

Department of Business, Higher Colleges of Technology - Al Ain Men’s Campus, Al Ain, United Arab Emirates

Department of Business, Jeddah International College, Jeddah, Saudi Arabia

Department of Management and Public Administration, Marist College, Poughkeepsie, United States

Economics and Finance Department & proMetheus Research Unit, Instituto Politécnico de Viana do Castelo, Viana do Castelo, Portugal

Department of Political Sciences, University of Naples Federico II, Naples, Italy

Department of Applied Finance, Macquarie University, Sydney, Australia

Department of Finance, Towson University, Towson, United States

School of Business, Sheridan Institute of Higher Education, Perth, Australia

Department of Accounting, Information Systems and Statistics, Faculty of Economics and Business Administration, “Alexandru Ioan Cuza” University of Iasi, Iasi, Romania

Faculty of Business, Accounting, Finance, Law and Humanity, Mahsa University, Petaling Jaya, Malaysia

Antai College of Economics and Management, Shanghai Jiao Tong University, Shanghai, China

Department of Economic Sciences, Faculty of Economic Sciences, Business and Management Sciences, University of Bouira, Bouira, Algeria

Department of State Budget and Strategic Analysis, State Audit Office, Tbilisi, Georgia

Department of Management, Christ University, Pune, India

Department of Commerce, College of Bangabasi Evening, University of Calcutta, Kolkata, India

Department of Accounting and Auditing, Assiut University, Assiut, Egypt

School of Rural Management, XIM University, Bhubaneswar, India