1. Department of Banking and Finance Yarmouk University Irbid Jordan
2. College of Engineering Australian College of Kuwait (ACK) Kuwait City Kuwait
3. Collage of Business Administration Gulf University for Science and Technology (GUST) Mubarak Al‐Abdullah Kuwait
4. Internal Audit Department Jordan Securities Commission (JSC) Amman Jordan
5. Faculty of Commerce Suez Canal University Ismailia Egypt
6. Faculty of Business Administration, Economics & Political Science The British University in Egypt Cairo Egypt