Peer Reviewers

Muhammad Faraz Mubarak, Ph.D., Accounting Department, Dalhousie University, Canada.

Prof. Ildikó Orbán, Accounting Department, University of Debrecen, Hungary.

Dr. Che Ruhana Isa, Accounting Department, University of Malaya, Malaysia.

Prof. Heru Fahlevi, Accounting Department, Universitas Syiah Kuala, Indonesia.
  

Prof. Dr. Sylvia Veronica Nalurita Purnama Siregar, Accounting Department, Universitas Indonesia, Indonesia.
  

Prof. Wuryan Andayani, Accounting Department, Universitas Brawijaya, Indonesia.
  

Prof. Dr. Gede Adi Yuniarta, Accounting Department, Universitas Pendidikan Ganesha, Indonesia.
  

Prof. Grahita Chandrarin, Accounting Department, Universitas Merdeka Malang, Indonesia.
  

Prof. Dr. I Made Narsa, Accounting Department, Universitas Airlangga, Indonesia.

Dr. Icuk Rangga Bawono, Accounting Department, Universitas Jenderal Soedirman, Indonesia.

Dr. Hafiez Sofyani, Accounting Department, Universitas Muhammadiyah Yogyakarta, Indonesia.
  

Dr. Hilda Rossieta, Accounting Department, Universitas Indonesia, Indonesia.
  

Dr. Ari Kamayanti, Accounting Department, Politeknik Negeri Malang, Indonesia