[1] King Faisal Univ, Sch Business, Dept Accounting, Al Hasa 31982, Saudi Arabia
[2] South Valley Univ, Fac Commerce, Accounting Dept, Qena 83523, Egypt
[3] King Faisal Univ, Sch Business, Dept Finance, Al Hasa 31982, Saudi Arabia
[4] King Faisal Univ, Sch Business, Dept Management, Al Hasa 31982, Saudi Arabia
[5] Suez Canal Univ, Fac Tourism & Hotels, Hotel Studies Dept, Ismailia 41522, Egypt