1. Senior Lecturer, Department of Accounting, Faculty of Commerce and Economic, Hodeidah University, Hodeidah, Yemen; Research Scholar, Department of Commerce, Dr. Babasaheb Ambedkar Marathwada University, Aurangabad
2. Ph.D., Assistant Professor, Department of Accounting, College of Business Administration, Prince Sattam Bin Abdulaziz University, Saudi Arabia; Assistant Professor, Department of Accounting, Faculty of Commerce and Economics, Hodeidah University, Hodeidah
3. Research Scholar, Department of Management Science, Dr. Babasaheb Ambedkar Marathwada University