Nidal Zaqeeba
Department of Accounting, Faculty of Administrative and Financial Sciences, Irbid National University, Irbid 2600,
Jordan

Hamza Alqudah
1) Department of Accounting, Faculty of Administrative and Financial Sciences, Irbid National University, Irbid 2600, Jordan. 2) Jadara University Research Center, Jadara University, 21110, Jordan.

Badi S. Rawashdeh
Department of Accounting, Faculty of Administrative and Financial Sciences, Irbid National University, Irbid 2600,
Jordan

Abdalwali Lutfi
3) College of Business, The University of Kalba,11115, Sharjah, United Arab Emirates. 4) MEU Research Unit, Middle East University, Amman, 11831, Jordan. 5) Applied Science Research Center, Applied Science Private University, Amman 11931, Jordan.

Mahmaod Alrawad
6) Quantitative Method, College of Business Administration, King Faisal University, Al-Ahsa 31982, Saudi Arabia. 7) College of Business Administration and Economics, Al-Hussein Bin Talal University, Ma’an 71111, Jordan.

Mohammed A. Almaiah
Department of Computer Science, King Abdullah the II IT School, the University of Jordan, Amman 11942,
Jordan