[1
]Aziman Hashim International Business School Universiti Teknologi Malaysia Skudai Malaysia
[2
]Brunel Business School, College of Business Arts and Social Sciences Brunel University
London Kingston Lane Uxbridge UB8 3PH UK
[3
]Department of Accounting, Faculty of Commerce Mansoura University Mansoura Egypt
[4
]Accounting Department, Faculty of Administrative and Economic Sciences Al‐Quds Open
University Ramallah Palestine