Dr. Suaad Jassem and Dr. Mohammad Rezaur Razzak

• Dr. Suaad Jassem is the assistant professor of accounting at Al-Zahra College For Women, Muscat, Sultanate of Oman.

• Dr. Mohammad Rezaur Razzak is the assistant professor of management & family business at Sultan Qaboos University, Muscat, Sultanate of Oman.