1. School of Business, University of Dundee, Dundee, UK
2. College of Business, Al Ain University, Al Ain, UAE & Faculty of Commerce, Damietta University, New Damietta, Egypt
3. College of Administration and Finance, Finance Department, Saudi Electronic University, Riyadh, Saudi Arabia
4. Accounting Department, Prince Sultan University, Riyadh, Saudi Arabia & Faculty of Commerce, Beni-Suef University, Beni-Suef, Egypt