Norsiah Ahmad
* Corresponding Author Faculty of Economics and Management Sciences, Universiti Sultan Zainal Abidin, Terengganu Malaysia
AHMAD, Norsiah, is a Professor at Faculty of Economics and Management Sciences, Universiti Sultan Zainal Abidin, Terengganu, Malaysia. She earned her Ph.D. (2006) in Taxation and Accounting from Universiti Utara Malaysia; and her MBA (1989) from Mississippi State University. She has published many articles in international journals. Contact details: Faculty of Economics and Management Sciences Universiti Sultan Zainal Abidin, Terengganu, Malaysia; phone: +609-6688221; e-mail: norsiah@unisza.edu.my.
Department of Administrative Sciences
Community College
Northern Border University
Kingdom of Saudi Arabia Saudi Arabia
HABTOOR, Omer Saeed Ahmed, is the Head of Department of Administrative Sciences, Community College, Northern Border University, Kingdom of Saudi Arabia. He earned his Ph.D. (2015) in Accounting from University Malaysia Terengganu (UMT), Malaysia; and his Master Degree ( 2008) in Avvounting from Eden University, Yemen. Contact details: Community College, Northern Border University, Kingdom of Saudi Arabia; phone: 00966552667691; e-mail: omer.habtoor@ nbu.edu.sa.
School of Maritime Business and Management
Universiti Malaysia Terengganu
Kuala Terengganu Malaysia
MOHAMMAD, Nor Raihan, is a lecturer in Auditing and Environmental Accounting at the School of Maritime Business and Management, Universiti Malaysia Terengganu. She earned her Ph.D. (2012) in Accounting from Universiti Malaysia Terengganu, Kuala Terengganu, Terengganu; and her M.Sc. (2002) in Accounting from Universiti Putra Malaysia, Serdang, Selangor. She has published several articles in journals, such as Corporate Ownership and Control and Journal of Environment and Ecology. Contact details: School of Maritime Business and Management, Univesiti Malaysia Terengganu (UMT), 21030 Kuala Terengganu; phone: 6013-920 4100 / 609-668 3776; e-mail: raihan@umt.edu.my.
School of Maritime Business and Management
Universiti Malaysia Terengganu
Kuala Terengganu Malaysia
CHE HAAT, Mohd Hassan, is an Associate Professor at School of Maritime Business and Management, Universiti Malaysia Terengganu. He earned his Ph.D. (2006) in Accounting, Universiti Teknologi MARA (UiTM), Malaysia; and his M.Acc. (2002) from the same university. He has published several publications in peer reviewed national (Malaysia) and international; and he has several publication in conference proceedings. Contact details: School of Maritime Business and Management, Universiti Malaysia Terengganu, 21030 Kuala Nerus, Terengganu; phone: +609-6683524, mobile phone: +6012-2899420; e-mail: hassan@umt.edu.my / drhassanch@ yahoo.com.
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