[1
]Centre for Sustainability, Responsibility, Governance and Ethics (SURGE), Department
of Accountancy, Finance and Economics, Huddersfield Business School; University of
Huddersfield; Huddersfield UK
[2
]Department of Accounting and Finance, Faculty of Economics and Commerce; Al Asmarya
University for Islamic Sciences; Zliten Libya
[3
]Centre for Research in Accounting, Accountability and Governance (CRAAG), Department
of Accounting, Southampton Business School; University of Southampton; Southampton
UK
[4
]School of Management, Faculty of Management and Law; Bradford University; Bradford
UK
[5
]Accounting Department, Faculty of Commerce; Mansoura University; Mansoura Egypt