Department of Accounting, Faculty of Commerce, Mansoura University, Mansoura, Egypt
Dr. Muhammad Zulqarnain Jatoi
Postdoctoral Researcher, Department of Business Administration, Khawaja Fareed University of Engineering and Information Technology, Rahim Yar Khan, Pakistan
Dr. Nelly Masnila
Associate Professor, Department of Accounting, Sriwijaya State Polytechnic, Palembang, Indonesia