Professor Dr. Mohamad Ali Abdul-Hamid
Department of Accounting, University of Sharjah, UAE

Professor Dr. Ayoib Che-Ahmad
Department of Accounting, Universiti Utara Malaysia, Malaysia

Professor Dr. Muhammad Liman Muhammad
Department of Accounting, University of Baghdad, Iraq

Professor Dr. Siti Zabedah Saidin
Department of Accounting, Universiti Utara Malaysia, Malaysia

Professor Olayemi Abdullateef Aliyu
Department of Accounting, Waiariki Institute of Technology, New Zealand

Professor Dorcas Adebola Babatunde
Department of Accounting, University of Adelaide, Australia

Professor Abayomi Ambali Alaka
Department of Accounting, Institute of Chartered Accountants of Nigeria, Nigeria

Professor Mustafa Murtala Oladimeji Abioye
Department of Accounting, University of Abuja, Nigeria

Dr. Ishaya John Dabari
Department of Accounting, Cairo University, Egypt

Prof. Dr. Muhammad Ali Abdul Hamid
Department of Accounting, University of Sharjah, UAE

Dr. Abayomi Ambali Alaka
Department of Accounting, Institute of Chartered Accountants of Nigeria

Dr. Dorcas Adebola Babatunde
Department of Accounting, Swinburne University, Australia

Professor Hassan Yazdifar
Department of Accounting, Portsmouth University, England

Professor Saeed Homayoun
Department of Accounting, University of Gavle, Sweden

Professor Mahdi Bahar-Moghaddam
Department of Accounting, Bahonar University, Iran