• Dinh Tran Ngoc Huy GSIM, International University of Japan, Niigata, (JAPAN)
  • Dr.Nsreen Ghali Qasim, Lecturer at Middle Technical University, Baghdad,Iraq
  • Mr.Ajmera Tushar, Lecturer, Department of Commerce, Saurashtra University, Rajkot-Gujarat, India
  • Dr. Abbas Gatea Atiyah, University of Thi-Qar Head of the department in College of Administration and Economic, Thi-Qar, Iraq
  • Dr.Marwa Hassaan, Associate Professor of Accounting: Faculty of Commerce, Mansoura University,Egypt