1. Department of Accounting,Faculty of Business Studies, Arab Open University, Saudi Arabia
2. Department of Accounting, College of Business Administration, University of Bahrain Kingdom of Bahrain
3. College of Business and Management, Fahad Bin Sultan University, Tabuk, Saudi Arabia
4. Jubail Industrial College, Jubail Industrial City, Jubail, Saudi Arabia
5. Researcher and Consultant, Creative Heads Consultants, India