1. Department of Accounting, College of Business Administration, King Faisal University, Al-Ahsa, Saudi Arabia
2. Accounting Department, Faculty of Commerce, South Valley University, Qena, Egypt
3. Department of Accounting, Faculty of Commerce, Beni Suef University, Beni Suef, Egypt
4. Department of Accounting, College of Business Administration, Majmaah University, Al Majma’ah, Saudi Arabia
5. Department of Accounting, Faculty of Commerce, Assiut University, Assiut, Egypt