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

Porto Accounting and Business School, Polytechnic of Porto, Porto, Portugal

Centre for Climate Risk and Resilience, University of Technology Sydney, Sydney, Australia

Waikato Management School, University of Waikato, Hamilton, New Zealand

Department of Business Management, Applied Science University, Manamah, Bahrain

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 Accounting, Collage of Applied Administrative and Financial Sciences, Tripoli, Libya

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