1. Accounting Department, Faculty of Business, Al-Zaytoonah University of Jordan, Amman 11733, Jordan
2. Accounting Department, Al al-Bayt University, Mafraq 25113, Jordan
3. Accounting Department, Yarmouk University, Irbid 21163, Jordan
4. Financial Sciences Department, Applied College, Imam Abdulrahman Bin Faisal University, P.O. Box 1982, Dammam 31441, Saudi Arabia