Mohamed Elmahgoub, [SCOPUS ID: 57219028970], Department of Accounting, Southampton Business School, United Kingdom

Muhamad Abduh, [SCOPUS ID: 6508136735], Accounting and Finance, School of Business and Economics, Universiti Brunei Darussalam, Brunei Darussalam

Emre Selçuk Sarı, [SCOPUS ID: 57201326466], Social Sciences and Humanities Management, and Accounting, Department of Business Administration, Istanbul University, Turkey

Dzuljastri Abdul Razak, [SCOPUS ID: 36085161500], Department of Finance, Faculty of Economics and Management Sciences, International Islamic University Malaysia, Malaysia, Malaysia

Prof. Dr. Nunuy Nur Afiah, M.S., Ak., [SCOPUS ID : 57188834623], [SINTA ID : 6008133], Universitas Padjajaran, Indonesia

Prof. Dr. Hj. Ida Rosnidah, SE., MM., Ak., CA, [SCOPUS ID:56966705400], [SINTA ID : 5992692], Universitas Swadaya Gunung Djati, Indonesia

Dr. Ardian Adhiatma, S.E., M.M., [SCOPUS ID : 57190000387], [SINTA ID : 6088879] Faculty of Economics, Universitas Islam Sultan Agung, Indonesia

Heri Yanto, MBA, Ph.D, [SCOPUS ID:57191187793], [SINTA ID : 468], Universitas Negeri Semarang, Indonesia

Dr. Tettet Fitrijanti, SE. MSi. Ak, [SCOPUS ID:57189266572], [SINTA ID : 6022279], Accounting Departemen, Universitas Padjadjaran, Indonesia

Nugraha Nugraha, SCOPUS ID : 57205441411, Fakultas Pendidikan Ekonomi dan Bisnis, Universitas Pendidikan Indonesia, Indonesia

Dr. Ilham Wahyudi, S.E., M.Si., [SCOPUS ID: 57189470070], [SINTA ID : 6679426] Universitas Jambi, Indonesia

Dr. Dien Noviany Rahmatika, S.E., M.M., Ak., CA, [SCOPUS ID : 57191857424] [SINTA ID : 6021295] Universitas Pancasakti Tegal, Indonesia

Dr. Dewi Indriasih, S.E., M.M., [SINTA ID : 6000701] Universitas Pancasakti, Indonesia, Indonesia

Cecilia Lelly Kewo, [SINTA ID : 6019655] Universitas Negeri Manado, Indonesia

Dr. Alfira Sofia, ST., MM, [SCOPUS ID:57188654400], [SINTA ID : 259602] Indonesia University of Education, Indonesia

Dr. Nasrizal, SE., M.Si., Ak., CA, [SINTA ID : 6703021] Universitas Riau, Indonesia

Dr. Tita Djuitaningsih, SE., M.Si., Ak., CA, [SINTA ID : 6653495], Accounting Departement, Universitas Bakrie, Indonesia

Dr. Yanuar Ramadhan, SE., M.Si., Ak., CA, [SINTA ID : 5989298] Universitas Esa Unggul, Indonesia

Dr. Ikin Solikin, SE., M.Si., Ak., CA, [SINTA ID : 5994587], Accounting Departement, Universitas Pendidikan Indonesia, Indonesia

Dr. Nono Supriatna, M.Si, [SINTA ID : 5995836], Accounting Departement, Universitas Pendidikan Indonesia, Indonesia