1. Department of Accounting, College of Business Administration, Shaqra University, Saudi Arabia, Department of Accounting, College of Administrative Sciences Seiyun University Seiyun Yemen
2. Department of Accounting, College of Business Administration, Northern Border University, Saudi Arabia, Department of Accounting, Faculty of Administrative Science University of Aden Aden Yemen
3. Accounting Department, College of Business Administration Prince Sattam Bin Abdulaziz University Al‐Kharj Saudi Arabia