About the Authors

Faozi A. Almaqtari

Roles Conceptualization, Data curation, Formal analysis, Investigation, Resources, Software, Supervision, Writing – original draft

Affiliation Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu, Kuala Nerus, Terengganu, Malaysia

Najib H. S. Farhan

Roles Data curation, Investigation, Methodology, Resources, Software, Visualization, Writing – review & editing

Affiliation Faculty of Business Strides, Arab Open University, A’ali, Saudi Arabia

Hamood Mohammed Al-Hattami

Roles Conceptualization, Investigation, Methodology, Validation

hattamihamood@gmail.com, hattamihamood@hoduniv.net.ye

Affiliation Faculty of Commerce and Economic, Department of Accounting, Hodeidah University, Al Hudaydah, Yemen

Tamer Elsheikh

Roles Conceptualization, Investigation, Visualization, Writing – review & editing

Affiliations Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu, Kuala Nerus, Terengganu, Malaysia, Faculty of Commerce, Kafrelsheikh University, Kafrelsheikh, Egypt

Competing Interests

The authors have declared that no competing interests exist.