Our Scientific Committee Prof. Khaled HussaineyProfessor of Accounting at Bangor Business School, Bangor University | UK Prof. John SandsProfessor of Accounting, School of Business at he University of Southern Queensland Australia Prof. Gunnar RimmelAalborg University Business School Dr. Claire BeattieSenior Lecturer, Department of Financial and Business Systems, Lincoln University | New Zealand Dr. Hashem AlshurafatDeputy Dean at Business School of the Hashemite University | Jordan Associate Professor Mohannad Obeid Al ShbailDepartment of Accounting, School of Business, Al Al-Bayt University, Mafraq, Jordan Prof. Atul KumarDean, Dr. D. Y. Patil B-School Pune | India Prof. Bahaa Subhi AwwadPalestine Technical University – Kadoorie, Palestine