About the Authors

Abdulrahman Alomair

Roles Conceptualization, Data curation, Formal analysis, Funding acquisition, Investigation, Methodology, Project administration, Resources, Software, Supervision, Validation, Visualization, Writing – original draft, Writing – review & editing

aamalomair@kfu.edu.sa

Affiliation Accounting Department, Business School, King Faisal University, Al-Ahsa, Saudi Arabia

Abdulaziz S. Al Naim

Roles Conceptualization, Data curation, Formal analysis, Software, Supervision, Visualization, Writing – original draft, Writing – review & editing

Affiliation Accounting Department, Business School, King Faisal University, Al-Ahsa, Saudi Arabia

Competing Interests

The authors have declared that no competing interests exist.