Editorial Team
FOUNDING EDITOR
Dr. Ahmed S. Yamani
President, 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-President, Prince
Sultan University, Saudi
Arabia
Dr Abdelhafeez M. Feda
Vice-President, 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-President,
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