About the Authors

Hamid Ghazi H Sulimany

Roles Conceptualization, Data curation, Formal analysis, Methodology, Project administration, Software, Writing – original draft

hgsulimany@tu.edu.sa

Affiliation Accounting Department, Business Administration College, Taif University, Ta’if, Saudi Arabia

Ehsan Almoataz

Roles Funding acquisition, Methodology, Software, Supervision, Writing – review & editing

Affiliation Accounting Department, College of Business and Economics, Umm Al-Qura University, Makkah, Saudi Arabia

Adnan Ali

Roles Formal analysis, Investigation, Methodology, Resources, Writing – review & editing

Affiliations Faculty of Business, Sohar University, Oman, School of Accounting, Faculty of Business & Management, University Sultan Zainal Abidin, Kuala Nerus, Terengganu Darul Iman, Malaysia

Faisal Faisal

Roles Formal analysis, Investigation, Methodology, Writing – review & editing

Affiliations Faculty of Business, Sohar University, Oman, Altinbas Cyprus University, Nicosia/TRNC, Mersin, Turkey, Department of Accounting and Finance, Institute of Business Studies and Leadership, Faculty of Business and Economics, Abdul Wali Khan University, Mardan, KP, Pakistan

Abdulrahman Atllah Alharbi

Roles Funding acquisition, Methodology, Resources, Software, Supervision

Affiliation Accounting Department, Business Administration College, Taif University, Ta’if, Saudi Arabia

Competing Interests

The authors have declared that no competing interests exist.