1. Researcher in Amman, Amman, Jordan
2. Institute for Strategic and Sustainable Accounting Development (Issad), Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia, Sintok, Malaysia
3. Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia, Sintok, Malaysia
4. Department of Accounting, Hodeidah University, Hodeidah, Yemen