Mohame Omar Abdulrahim, Misurata University, Libya

Yasser Eliwa, i10-index4, h-index 4, Loughborough University, UK

Amilin Amilin, [SCOPUS ID: 57191497861, H-Index 2] Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta, Indonesia

Eko Suyono, [SCOPUS ID: 57189732314, H-Index 2], Faculty of Economics and Business Jenderal Soedirman University, Indonesia

Gusnardi Gusnardi, [i10-index 3, H-Index 3],Program Studi Akuntansi Universitas Riau, Indonesia

Juniarti Juniarti, [Sopus ID: 57214352527, Hindex-1] Department of Accounting Universitas Kristen Petra, Indonesia

Dr. Bambang Jatmiko, M.Si., Akt., [SCOPUS ID: 57191862625, H-Index 1], Program Studi Doktor Manajemen Universitas Muhammadiyah Yogyakarta, Indonesia

Kautsar Riza Salman, [SCOPUS ID: 57204049140] Accounting Department, STIE Perbanas Surabaya, Indonesia

Mohammad Nizarul Alim, [SCOPUS ID: 57221790514, i10-index 17, H-Index 12], Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Trunojoyo Madura, Indonesia

Tarjo Tarjo, Universitas Trunojoyo Madura, Indonesia

Siti Musyarofah, Scopus ID: 55835797200, i10-index 2, h-index 7, Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Trunojoyo Madura, Indonesia

Alexander Anggono, [SCOPUS ID: 57221777890, i10 1, H-Index 1] Departement of Masters Accounting, Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia

Frida Fanani Rohma, [SCOPUS ID: 57221044097, h-index 1] Accounting Department Economic and Business Faculty Universitas Trunojoyo Madura, Indonesia

Rindah Febriana Suryawati, [i10-index 2, H-Index 4], Department of Management Institut Pertanian Bogor, Indonesia

Santi Novita, sinta ID 6099041, h-index 2, i10-index 0, Accounting Department Economic Faculty Airlangga University

Rita Yuliana, Universitas Trunojoyo Madura, Indonesia