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Article History

Received: 20 November 2024

Accepted: 6 May 2025

First Online: 29 July 2025

Competing interests

: The authors declare no competing interests.

: This study was completed in line with the principles of the Declaration of Helsinki. Approval was granted by Accounting Department, Scientific Research Committee -College of Business- Jouf University on 11/07/1445 H/January 23, 2024 (approval number: 03/45/33868), in accordance with the (HAP-13-S-001).

: Before initiating the survey and in the introductory section participants obtained detailed written information which explained the research purpose and goals. The respondents received a strict promise of anonymity to make sure all gathered information served exclusively academic research goals without presenting foreseeable ethical dilemmas. The study obtained ethical endorsement from Accounting Department, Scientific Research Committee -College of Business- Jouf University on 11/07/1445 H/January 23, 2024. Before starting the survey, all participants received explicit notification about their freedom to join or to withdraw from the study at any point without penalty, ensuring informed consent and voluntary participation.