Michele Meoli Ph.D., Ricercatore, Dipartimento di Ingegneria Gestionale, dell’Informazione e della Produzione CCSE – Cisalpino Institute for Comparative Studies in Europe Università degli Studi di Bergamo Via Pasubio, 7b, 24044 Dalmine (BG), Italy

Kun Wang PhD, JHJ School of Business, 3100 Cleburne St, Houston, TX 77004, USA

Omaima Hassan Ph.D., Department of Economics and Finance, School of Social Sciences, Brunel University Uxbridge, London UB8 3PH UK.

Rahat Munir B.Com, M.Com, PhD (Macquarie), CMA, CA, FCPA,
Interim Head of Department - Department of Accounting and Corporate Governance, Chair - Quality Assurance - Department of Accounting and Corporate Governance, Faculty of Business and Economics, Macquarie University Sydney, NSW, 2109 Australia

Dr. Fermin G. Castillo, Jr. Ph.D., School of Business Administration, University of Fujairah, Al-Fujairah, United Arab Emirates

D. Larry Crumbley, CFD, Cr.FA, CPA, CFF, FCPA Department of Accounting - Adjunct Faculty Energy Program - Adjunct Faculty 2836 Business Education Complex Nicholson Drive Extension Baton Rouge, LA 70803 USA.