1. International Accounting Standards, Department of Accounting, College of Business, Mutah University, Karak, Jordan
2. International Accounting Standards, Department of Accounting, College of Business, Taif University, Taif, Saudi Arabia
3. Department of Management Information Systems, College of Business, Mutah University, Karak, Jordan
4. Department of Accounting, Faculty of Economics and Business Administrative, Zarqa University, Zarqa, Jordan