1. Department of Accounting, Prince Sultan University, Riyadh, Saudi Arabia & Faculty of Commerce, Beni-Suef University, Beni-Suef, Egypt
2. School of Management, Xi’an Jiaotong University, China & Faculty of Commerce, Cairo University, Cairo, Egypt
3. Accounting and Information Systems Department, College of Business and Economics, Qatar University, Doha, Qatar
4. Faculty of Commerce, Cairo University, Egypt & School of Management, Xi’an Jiaotong University, Xi’an, Shaanxi, China