1. Department of Accounting, Faculty of Commerce and Economic, Hodeidah University, Hodeidah, Yemen
2. Department of Accounting, College of Business Administration, Prince Sattam bin AbdulAziz University, Riyadh, Saudi Arabia
3. School of Business, Jadara University, Irbid, Jordan
4. Department of Business Technology, Business School, Al-Ahliyya Amman University, Amman, Jordan
5. Hourani center for Applied Scientific Research, Al-Ahliyya Amman University, Amman, Jordan
6. Department of Marketing and Production, Thamar University, Dhamar, Yemen
7. Department of Accounting, College of Business Administration, Majmaah University, Riyadh, Saudi Arabia