Mohd Shahidan Shaari
Faculty of Business and Communication, Universiti Malaysia Perlis, 02600 Arau, Perlis,
Malaysia

Noormahayu Mohd Nasir
Department of Business and Management, Universiti Teknologi MARA, Tapah Campus,
Malaysia

Nor Hidayah Harun
Department of Business and Management,Universiti Teknologi MARA, Pulau Pinang Campus,
Malaysia

Siti Nur Fathini Muhsain
Department of Business and Management,Universiti Teknologi MARA, Pulau Pinang Campus,
Malaysia

Abdul Rahim Ridzuan
4) Faculty of Business and Management, Universiti Teknologi MARA, Melaka Campus, Malaysia. 5) Institute for Big Data Analytics and Artificial Intelligence (IBDAAI), Universiti Teknologi MARA, Malaysia. 6) Centre for Economic Development and Policy (CEDP), Universiti Malaysia Sabah, Malaysia. 7) Accounting Research Institute (ARI), Universiti Teknologi MARA,
Malaysia