1. College of Business, University of Buraimi, Buraimi, Sultante of Oman
2. Department of Accounting and Finance, United Arab Emirates University, Abu Dhabi, UAE
3. faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai Negeri Sembilan, Malaysia
4. Department of Accounting, Faculty of Commerce, Zagazig University, Zagazig, Egypt