- David Robert OSBORNE, UCSI University, Malaysia
- Touitou Mohammed, Faculty of Economics, Commercial Sciences and Management since, University of Algiers, Algeria
- Mr Jude Igyo Mindi, Benue state Internal Revenue Service Makurdi Benue State Nigeria, Nigeria
- Sergei A. Shirobokov, Perm Institute of Economy and Finance, Russian Federation
- Ayunku Peter Ego, Department of Finance & Accountancy, Niger Delta University Bayelsa State, Niger
- Md.Shahriar Parvez, Department of Business Administration, City University of Bangladesh, Bangladesh
- Pritika Singh Baliyan, Department of Commerce and Economics, OFK Government Degree College, India
- Gapsalamov Almaz Rafisovich, Department of Economics, Kazan Federal University, Russian Federation