1. Department of Accounting, Irbid National University, Irbid, Jordan
2. Department of Accounting, School of Business, Al Al-Bayt University, Mafraq, Jordan
3. Department of Accounting, Business School, the Hashemite University, Zarqa, Jordan
4. Ministry of Education and Higher Education Qatar, Doha, Qatar
5. College of Accounting Sciences, University of South Africa, Pretoria, South Africa