Reviewer
Prof. Normah Omar, Accounting Research Institute, Universiti Teknologi MARA, MALAYSIA, Malaysia
Prof. Dr. Grahita Chandrarin, Accounting Department, Faculty of Economics and Business, University of Merdeka Malang, Indonesia
Dr. Diana Zuhroh, Accounting Department, Faculty of Economics and Business, University of Merdeka Malang, Indonesia
Dr. Gaguk Apriyanto, Accounting Department, Faculty of Economics and Business, University of Merdeka Malang, Indonesia
Dr Heru Tjaraka, Accounting Department, Faculty of Economics and Business, University Airlangga, Indonesia
Dr. Heyvon Herdhayinta, Accounting Department, Faculty of Economics and Business, Gadjah Mada University, Indonesia
Dr. Imam Subekti, Accounting Department, Faculty of Economics and Business, Brawijaya University, Indonesia, Indonesia
Dr. Luciana Spica Almilia, Accounting Department, University of Hayam Wuruk Perbanas, Surabaya, Indonesia
Dr. Nurul Hasanah Uswati Dewi, Accounting Department, University of Hayam Wuruk Perbanas, Surabaya, Indonesia
Saman Abdul Aziz, Accounting Department, Faculty of Economics and Business, University of Merdeka Malang, Indonesia
Dr. Sokha Norng, ACLEDA Institute of Business, Cambodia, Cambodia