| 
	
	
		  | 
		Muhammad  | 
		Adnan  | 
		IQRA University | 
		 Email | 
		 Profile | 
		CV | 
	
	
		  | 
		Zauwiyah  | 
		Ahmad  | 
		Multimedia University Malaysia | 
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		CV | 
	
	
		  | 
		Ali  | 
		Ahmadi  | 
		Accounting. Faculty of economics and managment | 
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		 Profile | 
		CV | 
	
	
		  | 
		Masatomo  | 
		Akita  | 
		Graduate School of Economics, Osaka University | 
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		 Profile | 
		CV | 
	
	
		  | 
		Khaled Salmen | 
		Aljaaidi  | 
		Prince Sattam bin Abdulaziz University | 
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		 CV | 
	
	
		  | 
		Ehsan Saleh | 
		Almoataz  | 
		Umm Al-Qura University | 
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		CV | 
	
	
		  | 
		Marwa  | 
		Aloui  | 
		High Institute of Accounting and Business Administration | 
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		 Profile | 
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		  | 
		Hussein m | 
		Alrabba  | 
		Yarmouk University | 
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		CV | 
	
	
		  | 
		Benjamin Carl | 
		Anderson  | 
		San Jose State University | 
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		CV | 
	
	
		  | 
		Siti  | 
		Arifah  | 
		Faculty of Economics and Business, Sebelas Maret University | 
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		CV | 
	
	
		  | 
		Taufiq  | 
		Arifin  | 
		Universitas Sebelas Maret, Indonesia | 
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		CV | 
	
	
		  | 
		Mohamed  | 
		Arouri  | 
		Université Côté d'Azur, GRM, France | 
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		 CV | 
	
	
		  | 
		Kingsley N. | 
		Ashibogwu  | 
		Department of Accounting,College of Management and Social Sciences, Novena University | 
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		CV | 
	
	
		  | 
		T. J. | 
		Atwood  | 
		U Arkansas | 
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		CV | 
	
	
		  | 
		Soumaya  | 
		Ayedi  | 
		PhD, GEF2A-Lab, Higher Institute of Management, University of Tunis | 
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		CV | 
	
	
		  | 
		Saeed Rabea | 
		Baatwah  | 
		Shaqra University | 
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		CV | 
	
	
		  | 
		Andrey  | 
		Bakhteev  | 
		Rostov State Economics University (RINH) | 
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		CV | 
	
	
		  | 
		Mouna  | 
		Bargougui  | 
		Financial. ISAE Gafsa | 
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		 Profile | 
		CV | 
	
	
		  | 
		Mouna  | 
		Ben rejeb attia  | 
		The Higher Institute of Accountancy and Entrepreneurial Administration, ManoubaUniversity, Tunisia | 
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		 Profile | 
		CV | 
	
	
		  | 
		Wided  | 
		Bouain  | 
		Higher Institute of Accountancy and Corporate Management, University of Manouba, Tunisia | 
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		 Profile | 
		CV | 
	
	
		  | 
		Wided  | 
		Bouaine  | 
		Higher Institute of Accountancy and Entrepreneurial Administration, | 
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		CV | 
	
	
		  | 
		Wided  | 
		Bouaine  | 
		ISCAE | 
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		CV | 
	
	
		  | 
		Neila  | 
		Boulila  | 
		IHEC Carthage, University of Carthage, Carthage, Tunisia | 
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		CV | 
	
	
		  | 
		Emna  | 
		Boumediene  | 
		higher institute of Accounting and Business Administration | 
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		 Profile | 
		CV | 
	
	
		  | 
		Salem lotfi  | 
		Boumediene  | 
		College of Business, Montana State University, Billings, United States | 
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		CV | 
	
	
		  | 
		Jifeng  | 
		Cao  | 
		Hubei University of Economics | 
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		 Profile | 
		CV | 
	
	
		  | 
		Xiao  | 
		Chen  | 
		Hubei University of Economics | 
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		 Profile | 
		CV | 
	
	
		  | 
		Yoshimi  | 
		Chujo  | 
		Faculty of Management Information, Hannan University | 
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		 Profile | 
		CV | 
	
	
		  | 
		Lorne  | 
		Cummings  | 
		Macquarie University | 
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		CV | 
	
	
		  | 
		Cesar  | 
		Cupertino  | 
		Federal University of Santa Catarina (UFSC) | 
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		CV | 
	
	
		  | 
		Saida  | 
		Dammak  | 
		University of Economics and Management, SFAX, TUNISIA | 
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		 CV | 
	
	
		  | 
		Şuayyip Doğuş | 
		Demirci  | 
		Sakarya Üniversitesi | 
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		 CV | 
	
	
		  | 
		Ramy  | 
		Elitzur  | 
		University of Toronto | 
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		 CV | 
	
	
		  | 
		Nikolaos  | 
		Eriotis  | 
		National and Kapodistrian University of Athens | 
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		CV | 
	
	
		  | 
		Elena  | 
		Fernandez-Rodriguez  | 
		Department of Accounting - University of Oviedo | 
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		 CV | 
	
	
		  | 
		Hela  | 
		Frikha chaari  | 
		Doctor of accounting, Gouvernance d'Entreprise, Finance Appliquée et Audit (GEF2A), FSEG de Tunis | 
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		 Profile | 
		CV | 
	
	
		  | 
		Mariem  | 
		Gaies  | 
		Manouba University, ISCAE, Tunisia | 
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		CV | 
	
	
		  | 
		Chin yee  | 
		Gan  | 
		Multimedia University Malaysia | 
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		CV | 
	
	
		  | 
		Momoe  | 
		Hayashi  | 
		Momoyama Gakuin Unversity | 
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		  | 
		Manel  | 
		Hessayri  | 
		Teaching Assistant, Tunis Business School, University of Tunis, Tunisia | 
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		 Profile | 
		CV | 
	
	
		  | 
		Yosr  | 
		Hrichi  | 
		Accounting, Faculty of Economics and Management of Nabeul, Tunisia, University of Carthage | 
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		  | 
		Yosr  | 
		Hrichi  | 
		Faculty of Economics and Management of Nabeul, Tunisia, University of Carthage | 
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		 Profile | 
		CV | 
	
	
		  | 
		Aini  | 
		Indrijawati  | 
		Hasanuddin University | 
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		  | 
		Saheed O. | 
		Issa  | 
		Universiti Putra Malaysia | 
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		  | 
		Sandeep  | 
		Jain  | 
		GKM Finance & management Consultants Private limited | 
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		 CV | 
	
	
		  | 
		Khaled  | 
		Kanzari  | 
		Institut Supérieur de Gestion de Tunis | 
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		CV | 
	
	
		  | 
		Ahmed  | 
		Kouki  | 
		Faculty of Economics and Management of Sfax, Tunisia | 
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		 Profile | 
		 CV | 
	
	
		  | 
		Takaya  | 
		Kubota  | 
		Tohoku Gakuin University | 
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		 Profile | 
		CV | 
	
	
		  | 
		Naima  | 
		Lassoued  | 
		TheBusiness School of Tunis, ManoubaUniversity. Tunisia | 
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		CV | 
	
	
		  | 
		Mara  | 
		Maheresmi  | 
		Faculty of Economics and Business, Sebelas Maret University | 
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		CV | 
	
	
		  | 
		Antonio  | 
		Martinez-Arias  | 
		Department of Accounting - University of Oviedo | 
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		 Profile | 
		 CV | 
	
	
		  | 
		John m. k | 
		Mawutor  | 
		university of professional studies, accra | 
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		 Profile | 
		CV | 
	
	
		  | 
		Anup Menon  | 
		Nandialath  | 
		Fisher College of Business, The Ohio State University | 
		 Email | 
		 Profile | 
		CV | 
	
	
		  | 
		Muhannad Akram | 
		Nazzal  | 
		Al Albayt University | 
		 Email | 
		 Profile | 
		CV | 
	
	
		  | 
		Eiji  | 
		Ohashi  | 
		Aoyama Gakuin University | 
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		 Profile | 
		CV | 
	
	
		  | 
		Shin'ya  | 
		Okuda  | 
		Nagoya City University | 
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		 Profile | 
		CV | 
	
	
		  | 
		Yusuke  | 
		Osaki  | 
		Faculty of Economics, Osaka Sangyo University | 
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		CV | 
	
	
		  | 
		Mikko  | 
		Packalen  | 
		University of Waterloo | 
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		  | 
		Thiago  | 
		Pereira  | 
		Fundacao Getulio Vargas | 
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		  | 
		Yuri  | 
		Pettinicchi  | 
		Goethe University, SAFE center | 
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		 Profile | 
		CV | 
	
	
		  | 
		Agung  | 
		Probohudono  | 
		Faculty of Economics and Business, Sebelas Maret University | 
		 Email | 
		 Profile | 
		CV | 
	
	
		  | 
		Syrine  | 
		Rahmouni  | 
		higher institute of Accounting and Business Administration | 
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		 Profile | 
		CV | 
	
	
		  | 
		Syarifuddin  | 
		Rasyid  | 
		Hasanuddin University | 
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		 Profile | 
		CV | 
	
	
		  | 
		Achintya  | 
		Ray  | 
		Tennessee State University | 
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		 CV | 
	
	
		  | 
		Eduardo  | 
		Ribeiro  | 
		Universidade Federal do Rio de Janeiro | 
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		CV | 
	
	
		  | 
		Cristiano  | 
		Ronaldo  | 
		Man United | 
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		 Profile | 
		CV | 
	
	
		  | 
		Hilda  | 
		Rossieta  | 
		Universitas Indonesia, Faculty of Economics | 
		 Email | 
		 Profile | 
		CV | 
	
	
		  | 
		Houda  | 
		Sassi  | 
		IHEC School of Business, LEFA, University of Carthage, Tunisia | 
		 Email | 
		 Profile | 
		CV | 
	
	
		  | 
		Liudmyla  | 
		Shkulipa  | 
		National Academy of Statistics, Accounting and Audit | 
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		 Profile | 
		CV | 
	
	
		  | 
		Chokri  | 
		Slim  | 
		High Institute of Accounting and Business Administration | 
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		 Profile | 
		CV | 
	
	
		  | 
		Syamsuddin  | 
		Syamsuddin  | 
		Hasanuddin University | 
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		 Profile | 
		CV | 
	
	
		  | 
		Siwar  | 
		Trabelsi  | 
		Higher Institute of Accountancy and Entrepreneurial Administration, | 
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		 Profile | 
		CV | 
	
	
		  | 
		Calum   | 
		Turvey   | 
		Cornell University | 
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		 Profile | 
		CV | 
	
	
		  | 
		Koki  | 
		Wada  | 
		Momoyama Gakuin University | 
		 Email | 
		 Profile | 
		CV | 
	
	
		  | 
		Wan mohammad taufik  | 
		Wan abdullah  | 
		Universiti Tenaga Nasional | 
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		 Profile | 
		CV | 
	
	
		  | 
		Mdallelah  | 
		Yab  | 
		Faculty of Economics and management sciences of Tunisia University of El Manar | 
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		 Profile | 
		CV | 
	
	
		  | 
		Junwook  | 
		Yoo  | 
		Marshall University | 
		 Email | 
		 Profile | 
		CV |