1. Department of Business Administration College of Science and Arts in Dhahran Al‐Janoub, King Khalid University Abha Kingdom Saudi Arabia
2. Department of Business, Faculty of Economics and Management of Nabeul (FSEGN) University of Carthage Tunis Tunisia
3. Department of Accounting Umm Al‐Qura University Makkah Al Mukkaramah Kingdom Saudi Arabia
4. Department of Accounting, Higher Institute of Accounting and Business Administration (ISCAE) University of Manouba Manouba Tunisia