1. Department of Accounting and Accounting Information System, Amman University College, Al–Balqa Applied University
2. Department of Financial and Administrative Sciences, Ajloun University College, Al–Balqa Applied University
3. Ph.D. student in the Department of Accounting, Faculty of Economics, University of Valencia
4. Ph.D. Student, Accounting, and finance department, Faculty of Economics and Business, University of Zaragoza