1. Department of Accounting, Business School, The Hashemite University, P.O. Box 330127, Zarqa 13133, Jordan
2. Department of Accounting, School of Business, Al Al-Bayt University, Mafraq 25113, Jordan
3. Department of Accounting, Irbid National University, Irbid 21110, Jordan
4. Ministry of Education and Higher Education, Doha 35111, Qatar
5. Faculty of Business and Management, University Sultan Zainal Abidin, Campus Gong Badak, Kuala Terengganu 21300, Malaysia