1. School of Accounting, Economics and Finance, Faculty of Business and Law, University of Portsmouth, Richmond Building, Portland Street, Portsmouth PO1 3DE, The United Kingdom
2. Consultant in Economics and Finance,Riyadh, Saudi Arabia
3. Member of The Saudi Economic Association,Riyadh, Saudi Arabia
4. Member of The Saudi Management Association,Riyadh, Saudi Arabia
5. Member of The Saudi Accounting Association,Riyadh, Saudi Arabia
6. Department of Business Administration, East West University, Dhaka, Bangladesh