Mohammed G. S. AL-Safi1*, Wurood R. Abd AL- Hussein1, Muna S. Abbas11Department of Accounting, Al-Esraa University College, Baghdad, Iraq*Corresponding author: mohammed.ghazi@esraa.edu.iqReceived 22/4/2018, Accepted 5/7/2018, published 23/7/2018.DOI: 10.52113/2/05.02.2018/1-9 Download full article