1. University of Tunis, ISG, GEF-2A Lab, Tunis, Tunisia
2. University of Jeddah, College of Business, Department of Accounting, Jeddah, Saudi Arabia
3. University of Manouba, ISCAE, RIM RAF UR13ES56, Manouba, Tunisia
4. Al-Baha University, College of Business Administration, Department of Accounting, Al-Baha, Saudi Arabia