1. Department of Accounting, College of Business Administration, University of Hail, Hail 55471, Saudi Arabia
2. Accounting Department, Faculty of Administrative Sciences, Taiz University, Taiz 6803, Yemen
3. Department of Accounting, College of Science and Humanities, Shaqra University, Al-Dawadmi 17431, Saudi Arabia
4. Department of Accounting, Hodeidah University, Hodeidah 9676, Yemen