Muhammad Ali is a Senior Lecturer at the School of Accounting and Finance, Taylor's University, Malaysia.

Leong Choi-Meng is a Lecturer at the Swinburne University of Technology, Sarawak Campus, Malaysia.

Chin-Hong Puah is a Professor cum Chief Executive Officer at the UNIMAS Business School, Universiti Malaysia Sarawak (UNIMAS).

Syed Ali Raza is a Full Professor of Finance at the Iqra University Karachi, Pakistan.

Premagowrie Sivanandan is a Senior Lecturer at the School of Accounting and Finance, Taylor's University, Malaysia.