1. Department of Accounting, Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM), Malaysia
2. Department of Accounting, Hodeidah University, Hodeidah, Yemen
3. Independent Researcher in Amman, Jordan
4. College of Business Administration, University of Hail, Hail, Saudi Arabia
5. Faculty of Administrative Sciences, Taiz University, Taiz, Yemen