1. Accounting Department, Faculty of Administrative and Financial Sciences, Irbid National University, Irbid, Jordan
2. Department of Accounting, College of Business, King Faisal University, Al-Ahsa, Saudi Arabia
3. Applied Science Research Center, Applied Science Private University, Amman, Jordan
4. Accounting Information System Department, Faculty of Administrative and Financial Sciences, Irbid National University, Irbid, Jordan
5. Quantitative Method, College of Business Administration, King Faisal University, Al Ahsa, Saudi Arabia
6. College of Business Administration and Economics, Al-Hussein Bin Talal University, Ma’an, Jordan
7. College of Computer Sciences and Information Technology, Department of Computer Networks, King Faisal University, Al-Ahsa, Saudi Arabia
8. Faculty of Information Technology, Applied Science Private University, Amman, Jordan
9. Department of Computer Science, King Abdullah the II IT School, The University of Jordan, Amman, Jordan