Saleh F. A. Khatib is an assistant professor in Accounting and Finance at the Faculty of Business, Sohar University, Oman. He has been awarded a Ph.D. in Finance from Universiti Teknologi Malaysia (UTM) in 2022. His exceptional work and dedication to the field also earned him the Chancellor Award and Best Postgraduate Student Award. Throughout his academic career, Dr. Khatib has conducted extensive research on various functional domains, including Corporate Governance, Auditing, Corporate Finance, Corporate Social Responsibility, and Sustainability Disclosure. Dr. Khatib's articles are published in top-tier academic journals, including the Business Strategy and The Environment, Management Review Quarterly, Journal of Financial Reporting and Accounting, Global Business Review, Corporate Governance, Meditari Accountancy Research, and Environmental Science and Pollution Research, among others. Alhamzah F. Abbas is an Iraqi senior lecturer currently based at Universiti Teknologi Malaysia (UTM) in Johor Bahru. He holds a PhD in Management (Marketing) from UTM, focusing on the impact of intrinsic and extrinsic motivations on cyber-market mavens’ information sharing behavior. Alhamzah’s academic journey includes a Master of Business Administration (Marketing) With a strong background in marketing and business management, he has worked in Iraq universities before transitioning into UTM. His specialty research areas include Digital Marketing, Marketing Analytics, Tourism Marketing, Entrepreneurship, and Sustainability. He has contributed to various indexed journals with his research findings. His publications delve into consumer behavior, strategic marketing, and innovative technology applications within diverse industries.