Ziad Al-HabJar, Lecturer King Saud University
Departemnt of Accounting
Omar .A. AL-Hamd, Lecturer King Saud University
Departemnt of Accounting
Dr. Abdullah Al-Harbi, Ass. Professor Of Accounting And Mis King Fahad University of Petroleum and Minerals
Departments of Management Information System & Accounting
Talal Al-Hayale, Assistant Professor University of Windsor
Department Of Accounting
Mohammed H. Al-Hazmi, Assistant Professor King Fahad University of Petroleum and Minerals
Departments of Management Information System & Accounting
Ali Al-Hewaidy, Associate Professor Kuwait University
Department of Accounting