1. Department of Accounting, College of Business Administration, University of Hail, Hail, Saudi Arabia
2. Department of Accounting, College of Commerce and Economics, Hodeidah University, Hodeidah, Yemen
3. Department of Accounting, Faculty of Business Administration, University of Tabuk, Tabuk, Saudi Arabia
4. Department of Accounting, Faculty of Administrative Sciences, Taiz University, Taiz, Yemen
5. Department of Accounting, College of Business Administration, Northern Border University, Arar, Saudi Arabia