Adel M. Qatawneh
Department of Accounting, Faculty of Business, Al-Zaytoonah University of Jordan, Amman,
Jordan

Abdalwali Lutfi
2) College of Business Administration, University of Kalba (UKB), Kalba 11115, United Arab Emirates. 3) Jadara University Research Center, Jadara University, 21110, Jordan. 4) Applied Science Research Center, Applied Science Private University, 11937, Jordan.

Thamir Al Barrak
Department of Accounting, College of Business, King Faisal University, Al-Ahsa 31982,
Saudi Arabia