1. Department of Accounting, School of Business, King Faisal University, Al-Ahsa 31982, Saudi Arabia
2. Accounting Department, Faculty of Commerce, South Valley University, Qena 83523, Egypt
3. Department of Finance, School of Business, King Faisal University, Al-Ahsa 31982, Saudi Arabia
4. Department of Management, School of Business, King Faisal University, Al-Ahsa 31982, Saudi Arabia
5. Hotel Studies Department, Faculty of Tourism and Hotels, Suez Canal University, Ismailia 41522, Egypt