1. Ph.D., Assistant Professor, Department of Accounting, College of Commerce and Economics, Hodeidah University
2. Ph.D., Assistant Professor, Department of Accounting, College of Business Administration, Prince Sattam Bin Abdulaziz University, Saudi Arabia; Department of Accounting, College of Commerce and Economics, Hodeidah University
3. Ph.D., Professor, Department of Commerce, Aligarh Muslim University, Aligarh
4. Research Scholar, Faculty of Commerce, Banaras Hindu University, Banaras