PSU

Editorial Team

FOUNDING EDITOR

Dr. Ahmed S. Yamani

Rector, Prince Sultan University, Saudi Arabia

EDITOR-IN-CHIEF

Dr. Mohammad Nurunnabi

Prince Sultan University, Saudi Arabia

PUBLISHER

Doug Medland

Emerald Group, UK

HONORARY CONSULTING EDITORS

Prof. Jean J. Boddewyn

Baruch College, City University of New York, USA

Prof. S.P. Kothari

Massachusetts Institute of Technology (MIT), USA

Prof. Munther Dahleh

Massachusetts Institute of Technology (MIT), USA

Prof. Frederic S. Mishkin

Graduate School of Business, Columbia University, USA

Prof. Eugene Rogan

Director, St Antony's College Middle East Centre, University of Oxford, UK

Prof. Frank E. Vogel

Harvard University, USA

Prof. James Guthrie

Macquarie University, Australia

Prof. Lee D. Parker

RMIT University, Australia

Prof. Shiao-Shing Chen

National Taipei University of Technology, Taiwan

Prof. V. Lynn Meek

Foundation Director L H Martin Institute, University of Melbourne, Australia

Prof. Philip Powell

Pro Vice-Master (Enterprise and Innovation), Birkbeck, University of London, UK

Prof. Gary John Previts

Case Western Reserve University, USA

Prof. Graham Kendall

CEO & Provost, University of Nottingham, Malaysia Campus (UNMC)

Prof. Fernando Reimers

Harvard Graduate School of Education

SENIOR ASSOCIATE EDITORS

Prof. Josef C. Brada

Arizona State University, USA

Prof. Sherali Zeadally

University of Kentucky, USA

Prof. Daniel O'Leary

University of Southern California, USA

Prof. Eva Jermakowicz

Tennessee State University, USA

Prof. Jennifer J. Griffin

Loyola University of Chicago,USA

Prof. Maria-Dolores Cano

Universidad Politécnica de Cartagena, Spain

Prof. Han-Chieh Chao

Chair, National Ilan University, Taiwan

Prof. James Connelly

University of Hull, UK

Prof. Maggie Liu

Southern University of Science & Technology, China

Prof. Khaled Hussainey

Portsmouth University, UK

Prof. Hiroyuki Kurimoto

Nagoya University of Commerce & Business (NUCB), Japan

Prof. A. Can Inci

Bryant University, USA

Prof. Simon N. M. Young

University of Hong Kong, Parkside Chambers, Hong Kong

Prof. Ali Selamat

Director of ICT & CIO, Universiti Teknologi Malaysia, Malaysia

Ms. Eva Egron-Polak

Executive Director & Secretary General, International Association of Universities (IAU), France

Prof. Ernesto Exposito

Université de Pau et des Pays de l'Adour, France

Prof. Zahir Irani

Brunel University London, UK

Prof. Kaoru Natsuda

Ritsumeikan Asia Pacific University, Japan

Prof. Ayoib Che Ahmad

University Utara Malaysia (UUM), Malaysia

Prof. Hemant Merchant

University of South Florida St. Petersburg, USA

Prof. Michael R. Melton

Roger Williams University, USA

Prof. Hamid R. Arabnia

University of Georgia, USA

Prof. Debes Bhattacharyya

University of Auckland, New Zealand

Prof. James S. Moy

University of South Florida, USA

Prof. Barney Warf

University of Kansas, USA

Prof. Michèle Olivier

University of Hull, UK

Prof. Mads Andenas

University of Oslo, Norway

Prof. Faris Ali

Ulster University, UK

Prof. Louis de Koker

La Trobe University,Australia

Prof. Anne Fortin

Université du Québec à Montréal, Canada

Prof. Venkatesh Kodur

Chair & Director, Michigan State University, USA

Prof. Ian Kinchin

University of Surrey, UK

Prof. Kıymet Tunca Çalıyurt

Trakya University, Turkey

Prof. Carlos E. Orozco

University of North Carolina at Charlotte (UNC Charlotte), USA

Prof. Ervin L. Black

Director, The University of Oklahoma, USA

Prof. Nigel Healey

Vice-Chancellor, Fiji National University, Fiji

Prof. Fernand de Varennes

University of Pretoria, South Africa & Dean, Faculty of Law, Université de Moncton, Canada

Prof. Michael Alles

Rutgers University, USA

Prof. Nadia Albu

Bucharest University of Economic Studies, Romania

Prof. David Hay

University of Auckland, New Zealand

Dr. Zorica Crnjak Orel

Scientific Counselor, The National Institute of Chemistry (NIC), Ljubljana, Slovenia

Prof. Laoucine Kerbache

Dean & CEO of HEC Paris Qatar, Qatar; & HEC Paris, France

Prof. In-Mu Haw

Chair, Texas Christian University, USA

Prof. David Lee Keiser

Montclair State University, USA

Prof. Liu Hong

Chair School of Humanities & Social Sciences, Nanyang Technological University , Singapore

Prof. Katariina Stenberg

University of Helsinki, Finland

Dr. Simon Norton

Cardiff University, UK

Dr. Federica Farneti

University of Bologna,Italy

Dr. Mansoor Maitah

Czech University of Life Sciences Prague,Czech Republic

Prof. Antonella Sorace

University of Edinburgh

Dr. Theresa Dunne

University of Dundee,UK

Dr. Mohamed Younis

University of Maryland Baltimore County,USA

Dr. Husam Alwaer

University of Dundee,UK

Prof. Susan Gass

Michigan State University,USA

Prof. Janina Brutt-Griffler

University at Buffalo, The State University of New York,USA

Prof. Carlos Reimers

The Catholic University of America,USA

Associate Editors

Dr Muhammad Asif

Prince Sultan University, Saudi Arabia

Dr Norshidah Mohamed

Prince Sultan University, Saudi Arabia

Dr. Abdelhakim Abdelhadi

Prince Sultan University, Saudi Arabia

Dr Mohammad A. El-Affendi

Prince Sultan University, Saudi Arabia

Dr Anis Kouba

Prince Sultan University, Saudi Arabia

Dr Ahmed Sameh El- Sayed

Prince Sultan University, Saudi Arabia

Dr Tanzila Saba

Prince Sultan University, Saudi Arabia

Book Review Editor

Dr Rimah Alyahya

ralyahya@psu.edu.sa

Prince Sultan University, Saudi Arabia

Content Editor

Simon Buckley

sbuckley@emeraldgroup.com

Emerald Group, UK

Managing Editor

Hamid Ahtesham

hahtesham@psu.edu.sa

Ghadah Abaalkhail

gabaalkhail@psu.edu.sa

Bryan Christopher Morales

bcpmorales@psu.edu.sa

Abdulrahman Yassin

yassin@psu.edu.sa

Marketing Director

Dr Yazeed Alfakhri

yalfakhri@psu.edu.sa

Editorial Executive Board

Jeffrey C. Thomson

President, IMA (Institute of Management Accountants), USA

Michael Izza

Chief Executive The Institute of Chartered Accountants in England and Wales (ICAEW), UK

Dr Eva-Maria Nag

Durham University, UK; The London School of Economics and Political Science (LSE), UK

Ms Ola Doudin

Cofounder & CEO, BitOasis, UAE

Sheetal M. Walsh

Founder and President, Shanti Life, UK

Dr. Michael Hwang S.C.

Dubai International Financial Centre (DIFC) Courts, UAE, Michael Hwang Chambers, Singapore

Prof Datuk Rifaat Ahmed Abdel Karim

CEO, International Islamic Liquidity Management Corporation (IILM), Malaysia

Prof Saad Al-Rwaita

Vice-Rector, Prince Sultan University, Saudi Arabia

Dr Abdelhafeez M. Feda

Vice-Rector, Prince Sultan University, Saudi Arabia

Prof Neal Juster

Deputy Vice-Chancellor, University of Glasgow, UK

Prof Angina Parekh

Deputy Vice-Chancellor, University of Johannesburg, South Africa

Prof Noor Azizi Ismail

Deputy Vice-Chancellor, Universiti Utara Malaysia, Malaysia

Dr. Nadir A. Mohammed

Country Director of the GCC, Middle East and North Africa, World Bank, USA

Dr. Kazimierz Bilanow

Managing Director, IREG Observatory on Academic Ranking and Excellence (IREG Observatory), Belgium & Poland

Prof Hugh Willmott

City University London, UK

Prof Gail Taylor

Donghua University, China

Mr Blake Goud

CEO, Responsible Finance Institute (RFI) Foundation, UK

Prof Steve G. Sutton

University of Central Florida, USA

Prof Ali Kutan

Southern Illinois University Edwardsville, USA

Mr. Filippo Poli

Research Director, European Financial Reporting Advisory Group

Prof Nehmé Azoury

Dean, Holy Spirit University of Kaslik (USEK), Lebanon

Prof Tian Belawati

Rector, Universitas Terbuka, Indonesia

Prof Jürgen von Hagen

Director, Institut für Internationale Wirtschaftspolitik, University of Bonn, Germany

Mr Ashar M. Nazim

Partner, Ernst & Young, Bahrain

Dr. Jamil Ahmad

Vice Chancellor, Abasyn University, Pakistan

Prof Arun Kumar G

Indian Institute of Technology Madras (IITM), India

Prof Charles Richard Baker

Adelphi University, USA

ProfM. Kabir Hassan

University of New Orleans, USA

Prof Shahrokh M. Saudagaran

University of Washington Tacoma, USA

Dr. Mohamed Aljebreen

Deputy Vice-Rector, Prince Sultan University,Saudi Arabia

Dr. Timothy Mescon

Executive Vice President & Chief Officer, EMEA (Europe, the Middle East, and Africa), AACSB International,Netherlands

Editorial Advisory Board (International)

Dr Mohamed Alkanhal

Prince Sultan University, Saudi Arabia

Dr.Abdelhakim AlMajid

Prince Sultan University ,Saudi Arabi

Prof Mozaffar Khan

University of Minnesota, USA

Prof Nihel Chabrak

United Arab Emirates University (UAEU), UAE

Dr Ahmed El-Masry

Plymouth University, UK

Prof Peter Lanjouw/h4>

VU University Amsterdam, Netherlands

Prof Wan Khairuzzaman Wan Ismail

Dean, Universiti Teknologi Malaysia, Malaysia

Prof Eric Tagliacozzo

Cornell University, USA

Prof Iraj Bashiri

University of Minnesota, USA

Prof A. Can Inci

Bryant University, USA

Prof Collins Ntim

University of Southampton, UK

Dima Jamali

American University of Beirut, Lebanon

Prof Ibrahim M. Al-Jabri

King Fahd University of Petroleum & Minerals, Saudi Arabia

Prof Graham Gal

University of Massachusetts Amherst, USA

Prof Qixin Cao

Shanghai Jiao Tong University, China

Prof Raef Lawson

Vice President, IMA (Institute of Management Accountants), USA

Valerie C. Epps

Suffolk University, USA

Prof Abu Shiraz Rahaman

University of Calgary, Canada

Prof Zahirul Hoque

La Trobe University, Australia

Prof Fawzi Laswad

Massey University, New Zealand

Prof Helen Irving

The University of Sydney, Australia

Yusuf Sidani

American University of Beirut, Lebanon

Prof Paul Rouse

The University of Auckland, New Zealand

Prof Chris Pate

Macquarie University, Australia

Prof John Dumay

Macquarie University, Australia

Prof Konstantinos Syriopoulos

Zayed University, UAE

Merouane Lakehal-Ayat

St. John Fisher College, USA

Prof Vassili Joannides

de Lautour Grenoble École de Management,France

Prof Michael Hunter Schwartz

University of the Pacific, USA

Prof Daniel Mossé

University of Pittsburgh, USA

Prof Hamid M. Khan

Deputy Director, The Rule of Law Collaborative, University of South Carolina, USA

Carlos Larrinaga

University of Burgos, Spain

Prof Keith Case

Loughborough University, UK

Prof Hani Abu Qdais

Jordan University of Science and Technology, Jordan

Prof Nor'aini Yusof

Universiti Sains Malaysia, Malaysia

Prof Michelle Gallant

University of Manitoba, Canada

Kevin Downing

City University of Hong Kong, Hong Kong

Prof Reva Joshee

University of Toronto, Canada

Prof Simon S. Gao

Edinburgh Napier University, UK

Dr. Maria Balatbat

UNSW Australia, Australia

Dr Rekha Rao-Nicholson

Newcastle University London, UK

Dr. Abdelmohsen M. Desoky

University of Bahrain, Bahrain

Dr. Michel Ehrenhard

University of Twente, Netherlands

Dr. Muslim Amin

King Saud University, Saudi Arabia

Dr. Mohd Shafry Mohd Rahim

Universiti Teknologi Malaysia, Malaysia

Dr. Brian Prasad

Technical Director, Knowledge Solution, USA

Dr. Nadeem Ahmad Bashir

King Saud University, Saudi Arabia

Dr. Muhammad Usman Awan

University of Punjab, Pakistan

Dr. Ambika Zutshi

Deakin University, Australia

Dr Martin Quinn

University of Leicester, UK

Prof Luis Eduardo

Velázquez Contreras University of Sonora (UNISON), Mexico

Dr Zubair Baig

Edith Cowan University, Australia

Prof David Tuček

Dean, Faculty of Management and Economics, Tomas Bata University in Zlín, Czech Republic

Prof Asheq Rahman

Chair, The University of Auckland, New Zealand

Prof Hugo A. Macias

Qatar Faculty of Islamic Studies, Qatar

Prof Rania Kamla

Heriot-Watt University, UK

Prof Eduardo Cerqueira

Federal University of Pará (UFPA), Brazil ; University of Coimbra, Portugal

Prof Santiago Carbo-Valverde

Bangor University, UK

Prof Susan L. Karamanian

Hamad Bin Khalifa University, Qatar

Prof Aracéli Cristina de S. Ferreira

Federal University of Rio de Janeiro (UFRJ), Brazil

Prof Esperanza De La Vega

Coordinator of Bilingual Teacher Pathway Program, Portland State University, USA

Prof M. Nauman Farooq

Dean, Faculty of Social Sciences, Mount Allison University, Canada

Prof Anita Ciunova-Shuleska

Ss Cyril and Methodius University in Skopje, Macedonia

Prof Lubov Vladyková

Head of Department, Pavol Jozef Šafárik University in Košice, Slovakia

Dr. Alia Mitchel

Prince Sultan University, Saudi Arabia

Dr Saad Almosa

Prince Sultan University, Saudi Arabia

Dr Emna Chickhaoui

Prince Sultan University, Saudi Arabia

Prof Wael Ebraheem Al-Rashed

Kuwait University, Kuwait

Prof Sayel Saleem Ahmed Al-Ramadan

University of Bahrain, Bahrain

Prof Natalie Tatiana Churyk

Northern Illinois University, USA

Prof Andrea Klimková

Professor Andrea Klimková Univerzita Mateja Bela v Banskej Bystrici, Slovakia

Dr Catherine Mackenzi

University of Cambridge, UK

Prof Afifi Al-Akiti

Worcester College, University of Oxford, UK

Prof Habib Mahama

United Arab Emirates University, UAE

Dr Fariza Hashim

Prince Sultan University, Saudi Arabia

Dr Khaled Almustafa

Prince Sultan University, Saudi Arabia

Dr Abdullah Saghaier Al-Hussaini

Prince Sultan University, Saudi Arabia

Prof Marimuthu Karuppiah

VIT University, India

Dr Rosa Penna

University of Salerno, Italy

Dr Zorica Bozhinovska Lazarevska

Ss.Cyril and Methodius University, Macedonia

Dr Ibrahim Alhudaithy

Prince Sultan University ,Saudi Arabia

Dr Ilenia Farina

University of Naples “Parthenope”, Italy

Prof Rihab Khalifa

United Arab Emirates University , UAE

Prof Catherine Nickerson

Zayed University , UAE

Prof Beverly Dawn Metcalfe

American University of Beirut, Lebanon

Mr Stephen Warrington

University of Edinburgh, UK