1. Department of Accounting, College of Business Administration, University of Hail, Hail, Saudi Arabia
2. Accounting Department, Faculty of Administrative Sciences, Taiz University, Taiz, Yemen
3. Tunku Puteri Intan Safinaz School of Accountancy(TISSA-UUM), Universiti Utara Malaysia, Sintok, Malaysia
4. Othman Yeop Abdullah Graduate School of Business, Universiti Utara Malaysia, Kuala Lumpur, Malaysia
5. Ibb University, Ibb, Yemen