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Abi, Walid, Larbi Tebessi University of Tebessa (Algeria)
Abkar , Mustafa Adam Mohamad , University of Kordofan: Faculty of Economics and Business Studies (Sudan)
Abousharekh, Nader, Palestine University (Gaza Strip - Palestine)
Achouri, Brahim, Abdelhafid Boussouf University Center, Mila (Algeria)
Ahmed Issa, Haitham, Department of Economics, Faculty of Economics, Damascus University (Syria)
Akmoum, Fatma , School of Commercial High Studies (Algeria)
Al-ardawe , Ameer Ageed kadhim, Financial Affairs Department, University of Baghdad (Iraq)
Al-baqor, Khiro K ., Taif University (Saudi Arabia)
Al-Mahdi Al-Amir Ahmed, Muhammad, Faculty of Administrative Sciences, Omdurman Islamic University (Sudan)
Al-shawabkeh, Adnan A ., Taif University (Saudi Arabia)
Al-Thunaibat, Mo'ath Y., Taif University (Saudi Arabia)
Alazaki, Zaid Ahmed, Gaziantep University (Turkey)
Ali, Saiah djebbour, Hassiba Ben Bouali University, Chlef (Algeria)
Aljbiri, Atia , Faculty of Economics and Political Science, University of Tripoli (Libya)
ALmhlawi, Saad Osman Ahmed, Faculty Of Economics and Administrative Sciences, Omdurman Ahlia University (Sudan)
Alsaeedi , Karrar , Mazaya University College - Business Administration Department (Iraq)
Alshrafi, Suhaib T., Al-Aqsa University (Palestine)
Altug Bicer , Ali , Accounting and Auditing Department, Istanbul Commerce University, Istanbul (Turkey)
Alwattar, Saef Abdulrazaq Mohammed, Accounting Department, Al-Hadba University College (Iraq)
Amer , Iman , University Center Maghnia (Algeria)
Ayad, Saadi, Farhat Abbas Setif 1 University (Algeria)
Ayadi , Salah , Larbi Ben M'hidi University, Oum El Bouaghi (Algeria)

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