Peer Reviewer

Prof.Dr. Johnny Jermias, CPA, CMA, CA, Simon Fraser University, Burnaby, British Columbia, Canada V5A 1S6, Colombia

Prof. Milind Sathye, [Scopus Author ID: 8933574100] Faculty of Business, Government, and Law University of Canberra, Australia

Prof. Susumu Ueno, Management and Accounting Research Institute, Japan

Prof. Abdul Mongid, [Scopus ID: 55496014900] Department of Accounting School of Business Perbanas Surabaya, Indonesia

Dr. Andewi Rokhmawati, [Scopus Author ID: 57195960469] Department of Management Faculty of Economics Riau University, Indonesia

Dr. Dwi Ekasari Harmadji, Universitas Wisnuwardhana Malang, Indonesia