International Journal of Accounting, Auditing and Taxation

ISSN 2756-3634

Editorial Board

Editor-in-Chief

Dr.B.Nimalathasan,Ph.D.,

Senior Lecturer,

Department of Accounting,

Faculty of Management Studies & Commerce,

University of Jaffna,

Jaffna, Sri Lanka.

Associate Editors

  1. Amalia Carrasco Gallego, Seville University, Spain
  2. Cyril Foropon, University of Manitoba, Canada
  3. Francesco Scalera, University of Bari, Italy
  4. Ki-Hoon Lee, Griffith University, Australia
  5. Mehdi Zahaf, University of Ottawa, Canada

Reviewers

  1. Abdallah Mohamed Elamin, King Fahd University of Petroleum and Minerals, Saudi Arabia
  2. Abdul Kadir Othman, Universiti Teknologi MARA, Malaysia
  3. Adnan Iqbal, Prince Sultan University, Saudi Arabia
  4. Agnieszka Zakrzewska-Bielawska, Lodz University of Technology, Poland
  5. Ahmed A. Al sharif, American University of Ras Al Khaimah, United Arab Emirates
  6. Ahmed Attia, Damanhour University, Egypt
  7. Ajay Garg, TUT Business School, South Africa
  8. Alberto Posso, RMIT University, Australia
  9. Ali Majdi, Iran University of Science and Technology
  10. Aloysius Henry Sequeira, National Institute of Technology Karnataka, India
  11. Amrita Joshi, Indian Institute of Management Indore, India
  12. Ana Martins, University Kwazulu-Natal, South Africa
  13. Anant R. Deshpande, SUNY Empire State College, United States
  14. Andre Uhde, University of Paderborn, Germany
  15. Andrea Stocchetti, Ca' Foscari University, Italy
  16. Andreas Alexander Jobst, Bermuda Monetary Authority (BMA), Bermuda
  17. Anne-Laure Mention, Centre De Recherche Public Henri Tudor, Luxembourg
  18. Dr. Anuj Sheopuri, Department of Management, Bansal Institute of Resrach & Technology, India
  19. Arash Riasi, University of Delaware, United States
  20. Arvind Kumar Bhatt, Addis Ababa Science & Technology University, Ethiopia
  21. Asha Sharma, Jai Narain Vyas University, India
  22. Ashok Kumar Chandra, Bhilai Institute of Technology, India
  23. Ashraf Mohammad Alrjoub, Al Balqa Applied University, Jordan
  24. Azam Malik, Aligarh Musilm University Aligarh, India
  25. Baazaoui Asma, ISG of Tunis, Tunisia
  26. Bande Subhan, Annamacharya Institute of Technology and Sciences, India
  27. Banjo Roxas, University of Southern Queensland, Australia
  28. Bashar Yaser Almansour, Department of Economic and Finance, Taibah University, Saudi Arabia
  29. Basri Savitha, School of Management, Manipal University, India
  30. Behrooz Gharleghi, Asia Pacific University of Technology and Innovation, Malaysia
  31. Benjamin James Inyang, University of Calabar, Nigeria
  32. Bhalcahndra Anant Chansarkar, Middlesex University, London, United Kingdom
  33. Bharti Venkatesh, VNS, Instituteof Management, India
  34. Bhavik Panchasara, Gujarat Technological University, India
  35. Biqing Huang, Angelo State University, United States
  36. Biswajit Satpathy, Sambalpur University, India
  37. Bommisetti Ravi KUMAR, Sree Vidyanikethan Engineering College, India
  38. Brain Ping-Fu Lai, United International College, Hong Kong
  39. Brian Sheehan, Burapha University, Australia
  40. Carlo Alberto Magni, University of Modena and Reggio Emilia, Italy
  41. Carsten D. Schultz, University of Hagen, Germany
  42. Chahir Raouf Zaki, Cairo University, Egypt
  43. ChangSaar Chai, University of Technology Malaysia, Malaysia
  44. Dr Charles G. Kamau, Kibabii University College, Kenya
  45. Cherine Ahmad Jneid, Lebanese International Univeristy, Lebanon
  46. Christiana Ierodiakonou, University of Cyprus, Cyprus
  47. Christoph Markert, Comenius University Bratislava, Slovakia
  48. Claudia De Fuentes, Sobey School of Business, Saint Mary's University, Canada
  49. Cristina Mele, University of Naples Federico II, Italy
  50. Daniel Koh, SIM University, Singapore
  51. David Ferreira Lopes Santos, UNESP-Universidade Estadual Paulista (Sao Paulo State University), Brazil
  52. David Knox Aylward, University of Technology, Australia
  53. Deepak Bhagat, Department of Management, North Eastern Hill University, India
  54. Deepak Tandon, International Management Institute (IMI), India
  55. Diane L. Ferry, University of Delaware, United States
  56. Dieu Hack-Polay, London South Bank University (UK), China Agricultural University (China)
  57. Dodi Wirawan Irawanto, Brawijaya University, Indonesia
  58. Dimitrios Vortelinos, University of Lincoln, United Kingdom
  59. Do Huu Hai, Vietnam National University, Viet Nam
  60. DonHee Lee, Keimyung University, Korea, Republic of
  61. Douglas Nanka-Bruce, Dundalk Institute of Technology, Ireland
  62. Dzingai Nyahunzvi, Midlands State University, Zimbabwe
  63. Ehsan Khansalar, Aberystwyth University, United Kingdom
  64. Elina Eleni Michopoulou, University of Derby, United Kingdom
  65. Ewa Ziemba, University of Economics in Katowice, Poland
  66. Eric Jean, Université du Québec à Chicoutimi, Canada
  67. Evripidis Lampadarios, Leeds Beckett University, United Kingdom
  68. Fabio Zona, University of Trento, Italy
  69. Dr. Fayaz Ahamed, Faculty of Management Sciences, Amity University Dubai, Dubai Academic City, United Arab Emirates
  70. Federica Palumbo, Sapienza University of Rome (Italy), Italy
  71. Fevzi Esen, Istanbul Medeniyet University, Turkey
  72. Florin Ionita, The Bucharest Academy of Economic Studies, Romania
  73. Francesca Visintin, University of Udine, Italy
  74. Francesco Ciampi, Florence University, Italy
  75. Francesco Rizzi, Scuola Superiore Sant'Anna Istituto di Management, Italy
  76. Dr. Francine Vachon, Goodman School of Business, Brock University, Canada
  77. Francisco Liébana-Cabanillas, University of Granada, Spain
  78. Frederik Kunze, NORD/LB Norddeutsche Landesbank, Germany
  79. Gabriel Dwomoh, Kumasi Polytechnic, Ghana
  80. Gabriela Antošová, The College of Regional Development, Czech Republic
  81. GD Singh, Indian Management Academy (IMA), India
  82. Geeta Mishra, Amity College of Commerce and Finance, Amity University, India
  83. George S. Oreku, TIRDO/North West University, Tanzania, United Republic of
  84. Gérard Hirigoyen, Université Montesquieu Bordeaux 4, France
  85. Ghassan Hanna, Southern New Hampshire University, United States
  86. Giuseppe Granata, Univeristy of Cassino and Southern Lazio, Italy
  87. Gizem Sagol, Koc University, Turkey
  88. Haidar Abbas, Aligarh Muslim University, India
  89. Hafizi Muhamad Ali, Universiti Utara Malaysia, Malaysia
  90. Hammad Akbar, University of Liverpool, United Kingdom
  91. Hanna Trojanowska, Siedlce University, Poland
  92. Harun Kaya, Istanbul University, Turkey
  93. Helge Löbler, University of Leipzig, Germany
  94. Hengky Sumisto Halim, TRIGUNA, School of Economics, SHINE Institute, Indonesia
  95. Huijian Dong, Pacific University, United States
  96. Hyung Seok Lee, Chungbuk National University, Korea, Republic of
  97. Indradevi Balasundaram, VIT University, India
  98. Ionel BOSTAN, "Al. I. Cuza" University Iasi, Romania
  99. Isabel Martins, University of KwaZuluNatal, South Africa
  100. Isidore Ekpe, Universiti Malaysia Kelantan, Malaysia
  101. Iwona Gorzen-Mitka, Czestochowa University of Technology, Poland
  102. Jalil Khavand Kar, Institute for Advanced Studies in Basic Sciences (IASBS), Iran, Islamic Republic of
  103. Jamal Hasan, University of Economics in Bratislava, Slovakia
  104. Javier Delgado Ceballos, University of Granada, Spain
  105. Jayalakshmy Ramachandran, The University of Nottingham, Malaysia
  106. Jennifer Percival, University of Ontario Institute of Technology, Canada
  107. Jesús Mirás, University of La Coruña, Spain
  108. Johan Håkansson, Dalarna University, Sweden
  109. Joanna Radomska, Wroclaw University of Economics, Poland
  110. Jose Carlos Sanchez Garcia, Salamanca University, Spain
  111. Jose Solana Ibanez, University Centre of Defence at the Spanish Air Force Academy; Technical University of Cartagena (UPCT), Spain
  112. Juan Manuel San Martín Reyna, Universidad de las Américas Puebla, Mexico
  113. Kapil Jain, Devi Ahilya University, India
  114. Kenneth Kungu, Tennessee State University, United States
  115. Kleanthis K. Katsaros, Athens University of Economics and Business, Greece
  116. Kong Sang Kelvin Leong, Glyndwr University, United Kingdom
  117. Kurtulus Yilmaz Genc, Faculty of Business and Administrative Sciences, Giresun University, Turkey
  118. Laszlo Sajtos, The University of Auckland Business School, New Zealand
  119. Léopold Lessassy, University of Grenoble, France
  120. Leila Jannati, Farabi University, Iran, Islamic Republic of
  121. Liem Viet Ngo, University of New South Wales, Australia
  122. Ling Sook Lew, Multimedia University, Malaysia
  123. Llandis Gareth Barratt Barratt-Pugh, Edith Cowan University, Australia
  124. Luisa Helena Pinto, University of Porto, Portugal
  125. Luke Downey, Swinburne University of Technology, Australia
  126. Mr. Madi Almadi, RMIT University
  127. Mahdi Salehi, Ferdowsi University of Mashhad, Iran, Islamic Republic of
  128. Malgorzata Okreglicka, Czestochowa University of Technology, Poland
  129. Mamilla Rajesh, Annamacharya Institute of Technology and Sciences, India
  130. Manish Roy Tirkey, Sam Higginbottom Institute of Agriculture Technology and Sciences, India
  131. Manoj Mohanty, Larsen & Toubro Limited, India
  132. Mansour Salman Mohamad Lotayif, Beni-Swef University (BSU) in Egypt, Applied Science University (ASU) in Bahrain, Bahrain
  133. Mara Del Baldo, University of Urbino "Carlo Bo", Italy
  134. Marco Papa, University of Bari Aldo Moro, Italy
  135. Marek Marian Jablonski, University of Dabrowa Gornicza, Poland
  136. Maria J. Sanchez-Bueno, Universidad Carlos III de Madrid, Spain
  137. María-Teresa Méndez, Universidad Complutense de Madrid, Spain
  138. Marius Iulian Mihailescu, Lumina - The University of South-East Europe, Bucharest, Romania
  139. Mark Alan Heuer, Susquehanna University, United States
  140. Massimiliano Celli, University of Roma TRE, Department of Business Studies, Via Silvio D'Amico 77, 00145 Rome, Italy, Italy
  141. Maureen Muller-Kahle, The Pennsylvania State University York, United States
  142. Meenakshisundaram Kalayarkuruchi Sundararajan, Great Lakes Institute of Management, India
  143. Mercedes Inda, University of Oviedo, Spain
  144. Md Samim Al-Azad, Seoul National University, Korea, Republic of
  145. Michael Glykas, University of the Aegean, Greece
  146. Miguel Angel Acedo-Ramírez, University of La Rioja, Spain
  147. Miguel-Ángel Galindo, University of Castilla-La Mancha, Spain
  148. Mihaela Simionescu (Bratu), Institute for Economic Forecasting of the Romanian Academy from Bucharest, Romania
  149. Min Du, Leeds Beckett University, United Kingdom
  150. Mohsen Malekalketab Khiabani, University Technology Malaysia, Malaysia
  151. Mohamed Osman Shereif Mahdi, King Fahd University of Petroleum and Minerals, Saudi Arabia
  152. Mr Mohsen Nakhaei, Mechanical Engineering Institute, Technical and Vocational University (Mohajer Center), Iran, Islamic Republic of
  153. Monica Maria COROS, Babes-Bolyai University of Cluj-Napoca, Romania
  154. Mostafa Mohamed Alkerdawy, Faculty of Commerce, Business Administration Department, Damietta University, Egypt
  155. Mpho Mmannana Pheko, University of Botswana, Botswana
  156. Muath Eleswed, American University of Kuwait, United States
  157. Muhammad Arsalan Farooq, Massachusetts Institute of Technology (MIT), United States
  158. Muhammad Madi Bin Abdullah, Multimedia University (MMU) Malaysia, Malaysia
  159. Muhammad Mohiuddin, School of Business and Economics Thomson Rivers University, Canada
  160. Munther Barakat Al-Nimer, Applied Science University, Jordan
  161. Murad Ali, King Abdulaziz University, Saudi Arabia
  162. Mustafa W Nourallah, European Centre for Economic Studies of the Arab Orient, Sweden
  163. N Maruti Rao, Rani Channamma University, India
  164. Nadir Ali Kolachi, Skyline University, United Arab Emirates
  165. Nashwa Mostafa Ali Mohamed, Helwan University Egypt, Egypt
  166. Nedal Sawan, Liverpool Business School, United Kingdom
  167. Neeraja Vijay, Dr. MGR Educational and Research Institute, India
  168. Neha Gupta, K. J. Somaiya Institute of Management Studies & Research, India
  169. Nermeen Fathy Shehata, Cairo University, Egypt
  170. Nermine Magdy Atteya, State University of New York at Oswego, United States
  171. Nguyen Phuc Nguyen, School of Economics, The University of Danang, Viet Nam
  172. Nitin Simha Vihari, Indian Institute of Technology (IIT)- Roorkee, India
  173. Niccolò Gordini, University of Milano, Italy
  174. Noemí Hidalgo Rebollo, University of Granada, Spain
  175. Noor Mohammad, Universitiy Kebangsaan Malaysia (UKM), Malaysia
  176. Olfa Aissa, Higher Institute of Management of Tunis (Institut Supérieur de Gestion de Tunis), Tunisia
  177. Olivier Colot, University of Mons, Belgium
  178. Ömür Tosun, Akdeniz University, Turkey
  179. Osama Mohamed Zedan Abd-Allah, Cairo University, Egypt
  180. Ozgur Demirtas, Inonu University, Turkey
  181. Pablo José Moya Fernández, Universidad de Granada(UGR), Spain
  182. Paul William Combs, Marymount University, United States
  183. Payal Chadha, Swiss Management Center University, Kuwait
  184. Pedro Ferreira, IPAM, Portugal
  185. Peter Kien-hong Yu, Swinburne University of Technology, Australia
  186. Philipp Rathgeber, International School of Management (ISM), Germany
  187. Phyra Sok, Charles Sturt University, Australia
  188. Ponsan Rojanapanich, Rajamangala University of Technology Rattanakosin, Thailand
  189. Pragya Sharma, Shri Vaishnav Institute of Management, India
  190. Praveen Kumar, Bharath University, India
  191. Priyono Priyono, Pgri Adi Buana University, Indonesia
  192. R Jayam R Jayam, Dr MGR Educational & Research Institute, University, India
  193. Rabia Khatun, International Management Institute, India
  194. Radoslav Jankal, University of Zilina, Slovakia
  195. Rajarshi Mitra, National Research University Higher School of Economics, Russian Federation
  196. Rajesh Kumar, International Management, Menlo College, United States
  197. Ramasamy Veerappan, Sacred Heart College, India
  198. Ramil Maano Perez, Eastern Visayas State University, Philippines
  199. Renata Korsakiene, Vilnius Gediminas Technical University, Lithuania
  200. Ricardo Alejandro Rodríguez de la Vega, Rafael Clavijo Canary Foundation, Spain
  201. Ricardo Rodrigues, NECE - University of Beira Interior, Portugal
  202. Ritu Gupta, Kamla Lohtia S.D. College Ludhiana, India
  203. Robert C. Paul, Kennesaw State University, United States
  204. Robert Smith, The Robert Gordon University, United Kingdom
  205. Roberto Bergami, Department of Tourism and Trade, Faculty of Economics, University of South Bohemia, Czech Republic.
  206. Roberto Bruni, University of Cassino and Southern Lazio, Italy
  207. Rosa Lombardi, Link Campus University, Italy
  208. RSRK Kiran Kumar, Sri Vasavi Engineering College, India
  209. Ruchi Agarwal, University of Edinburgh Business School, United Kingdom
  210. Ruchika Gupta, Amity Business School, Amity University Greater Noida, India
  211. Run Niu, Webster University, United States
  212. Sachin Madhavrao Kanawade, Sir Visvesvaraya Institute of Technology, India
  213. Dr. Safaa Shaaban, British University in Egypt, Egypt
  214. Sahar Ahadi, University of Illinois at UC, United States
  215. Sandip Sarker, Business Administration Discipline, Khulna University, Bangladesh
  216. Sang-Bing Tsai, University of Electronic Science and Technology of China, China
  217. Sathya Swaroop Debasish, Utkal University, India
  218. Sawsan Saadi Halbouni, Canadian University Dubai, United Arab Emirates
  219. Serhiy Kovela, Kingston University London, United Kingdom
  220. Seyed Mehrdad Miraftab Zadeh, Islamic Azad University, Iran, Islamic Republic of
  221. Seyed Shahram Ahmadinejad, University of Southern Cross, United States
  222. Shuchi Singhal, International School of Informatics & Management, India
  223. Silviu Beciu, University of Agronomic Sciences and Veterinary Medicine Bucharest, Romania, Romania
  224. Simona Mina, University Ovidius of Constanta, Romania
  225. Simone Caschili, University College London, United Kingdom
  226. Simone Selva, University of Bologna, Italy
  227. Sorinel Capusneanu, Dimitrie Cantemir Christian University, Romania
  228. Soufiene Assidi, Jazan university, Tunisia
  229. Stephen Duarte, Concordia University, United States
  230. Sumathisri Bhoopalan, Sastra University, India
  231. Sung-Hee "Sunny" Park, Dalton State College, United States
  232. Sureshkrishna G, V.S.B Engineering College, Affiliated to Anna University Chennai, India
  233. Syed Ali Raza, IQRA University, Pakistan
  234. Syed Tehseen Jawaid, SZAB University of Law, Pakistan
  235. Tawei (David) Wang, University of Hawaii at Manoa, United States
  236. Teheni El Ghak, Higher Institute of Management of Tunis, Tunisia
  237. Terrill L. Frantz, Peking University HSBC Business School, China
  238. Thanh Ngo, East Carolina University, United States
  239. Tony Wijaya, IEU Business School, Indonesia
  240. Tu Anh Phan, CanTho University, Viet Nam
  241. Ubaldo Comite, University of Calabria, University "Giustino Fortunato", Italy
  242. Tuna Uslu, Istanbul Gedik University, Turkey
  243. Vanesa Solís Rodríguez, University of Oviedo, Spain
  244. Vanita Bhoola, S. P. Jain Institute of Management & Research, India
  245. Vasiliki Brinia, Athens University of Economics and Business, Greece
  246. Vera Palea, Department of Economics and Statistics "Cognetti de Martiis", University of Turin, Italy
  247. Virginia Barba-Sánchez, Castilla-La Mancha University, Spain
  248. Viswanadhan K G, NSS College of Engineering, India
  249. Vrajlal K. Sapovadia, American University of Nigeria, Nigeria
  250. Wan Fauziah Wan Yusoff, Malaysia
  251. Wei-Loon Koe, Universiti Teknologi MARA, Melaka City Campus, Malaysia
  252. Wi Saeng KIM, Hofstra University, United States
  253. Xiangzhou Zhang, Sun Yat-sen University, China
  254. Xiaoqun Zhang, Bowling Green State University, United States
  255. Xiumei Shi, Dalian university of Foreign Languages, China
  256. Xuewu Wesley Wang, Bucknell University, United States
  257. Yang Yang, Kellogg School of Management, Northwestern University, United States
  258. Yasean Tahat, Al Al-bayt University, Jordan
  259. Yee Yen Yuen, Multimedia University, Malaysia
  260. Yener Kandogan, University of Michigan-Flint, United States
  261. Yi An, Ocean University of China, China
  262. Yuanyuan Hu, Massey University, New Zealand
  263. Yuhui Gao, Dublin City University, Ireland
  264. YunHwa Chiang, Department of Business Adminstration, MingChuan University, Taiwan, Province of China
  265. Zhijun Liu, University of Pennsylvania Model Risk and Model Development, JPMorgan, United States