1. Department of Accounting, College of Business Administration, King Faisal University, Al-Ahsa 31982, Saudi Arabia
2. Department of Accounting, Faculty of Commerce, Assiut University, Assiut 71515, Egypt
3. College of Accountancy, Finance and Economics, Birmingham City Business School, Birmingham City University, Birmingham B15 3TN, UK
4. Department of Accounting, Faculty of Commerce, Aswan University, Aswan 81528, Egypt
5. Department of Accounting, Faculty of Commerce, Beni-Suef University, Beni-Suef 62511, Egypt
6. Accounting Department, Faculty of Commerce, South Valley University, Qena 83523, Egypt