1. Department of Accounting, College of Business, King Faisal University, Al-Ahsa 31982, Saudi Arabia
2. Applied Science Research Center, Applied Science Private University, Amman 11931, Jordan
3. Accounting Department, Faculty of Administrative and Financial Sciences, Irbid National University, Irbid 2600, Jordan
4. Quantitative Method Department, College of Business Administration, King Faisal University, Al-Ahsa 31982, Saudi Arabia
5. College of Business Administration and Economics, Al-Hussein Bin Talal University, Ma’an 71111, Jordan
6. Department of Accounting, Faculty of Economics and Administrative Sciences, Al al-Bayt University, Al-Mafraq 25113, Jordan
7. Department of Computer Networks, College of Computer Sciences and Information Technology, King Faisal University, Al-Ahsa 31982, Saudi Arabia
8. Faculty of Information Technology, Applied Science Private University, Amman 11931, Jordan
9. Department of Computer Science, King Abdullah the II IT School, University of Jordan, Amman 11942, Jordan
10. Department of Managing Health Services and Hospitals, College of Business (COB), King Abdulaziz University, Faculty of Business Rabigh, Jeddah 21991, Saudi Arabia