Assoc. Prof. Dr. Romlah Jaffar, School of Accounting Faculty of Economics and Management 43600 UKM Bangi Selangor, MALAYSIA

Prof. Dr. Zakaria Abas, Universiti Utara Malaysia, Malaysia

Prof. Dr. Hamid Pourjalali, University of Hawaii at Manoa, United States

Prof. Dr. Aishah Bidin, Faculty of Law, Universiti Kebangsaan Malaysia, Malaysia

Prof. Dr. Stewart Leech, University of Melbourne, Australia

Prof. Dr. Gary S. Monroe, University of New South Wales, Australia

Assoc. Prof. Dr. Puan Yatim, UKM-Graduate School of Business, Universiti Kebangsaan Malaysia, Malaysia

Assoc. Prof. Dr. Mohd Zaher Mohd Zain, UKM-Graduate School of Business, Universiti Kebangsaan Malaysia, Malaysia

Prof. Dr. Robert Chenhall, Monash University, Australia

Prof. Dr. Mike E. Tayles, University of Hull, United Kingdom

Prof. Dr. Jenny Stewart, Griffith University

Prof. Dr. Ayoib Che Ahmad, Universiti Utara Malaysia, Malaysia

Assoc. Prof. Dr. Sofiah Md. Auzair, Universiti Kebangsaan Malaysia, Malaysia

Prof. Dr. Shamsul Nahar Abdullah, Department of Accounting and Finance Faculty of Management and Economics Universiti Malaysia Terengganu 21030 Kuala Terengganu Terengganu MALAYSIA

Assoc. Prof. Dr. Mohamat Sabri Hassan, School of Accounting, Faculty of Economics and Management, National University of Malaysia, UKM Bangi, Selangor, Malaysia

Prof. Dr. Soon Yau Foong, Universiti Putra Malaysia, Malaysia