Reviewers

Dr Muhammad Wasim Akram
Reviewers
Assistant Professor, University of Sialkot, Pakistan, Pakistan

Professor Dr. David Crowther BA, MBA, MEd, PhD, PGCE, FCMA, CPFA, CGMA,
Reviewers
De Montford University, United Kingdom

Muhammad Imran Qureshi, Ph.D
Reviewers
Universiti Teknikal Melaaca, Malaysia

Syed Alamdar Ali Shah
Reviewers
Associate Professor (Management Sciences) Mohammad Ali Jinnah University, Pakistan

Ts. Renugah A/P Rengasamy
Reviewers
Head of IT Department, Universiti Malaya (UM), Malaysia

Mary Rose Maharlika Cruz
Reviewers
Assistant Professor, Polytechnic University of the Philippines, Philippines

Dr. K. Mathiyazhagan
Reviewers
Thiagarajar School of Management

Loeurt To
Reviewers
RMIT University, Australia

Dr. Garry Tan Wei Han
Reviewers
Senior Professor, UCSI University, Malaysia

Syaiful Ali, MIS., Ph.D., Ak., CA.
Reviewers
Universitas Gadjah mada, Indonesia

Prof.Dr. Dian Agustia, SE.,M.Si.,Ak.
Reviewer
Department of Accounting, Faculty of Business and Economics, Universitas Airlangga, Indonesia, Indonesia

Prof. Dr. Muslich Anshori, SE., M.Sc., Ak.
Reviewers
Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Indonesia

Prof. Drs. Tjiptohadi Sawarjuwono, SE., M.Ec., Ph.D., Ak., CPA., CA.
Reviewers
Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Indonesia

Prof. Dr. I Made Narsa, SE., M.Si., Ak., CSRS., CMA., CA
Reviewers
Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Indonesia

Dr. Heru Tjaraka, SE., M.Si., Ak., BKP., CA
Reviewers
Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Indonesia

Prof. Tatang Ary Gumanti, M.Buss.Acc., Ph.D
Reviewers
Fakultas Ekonomi dan Bisnis, Universitas Jember, Indonesia

Aloysius Harry Mukti, Ms.AK, Ph.D., ERMC
Reviewers
Fakultas Ekonomi dan Bisnis, Institut Bisnis Nusantara, Indonesia

Dr. Sandeep Kumar Kesarwani
Reviewers
United University Allahabad, India

Prof. Adel Mohammed Yaslam Sarea
Reviewers
Ahlia University, Bahrain

Nadia Anridho S.Ak., M.BA.,Ph.d
Reviewers
Fakultas Ekonomi dan Bisnis, Universitas Airlangga. Indonesia

Prof. Dr. H. Widi Hidayat SE., M.Si., Ak
Reviewers
Fakultas Ekonomi dan Bisnis, Universitas Airlangga. Indonesia

Dr. Heru Fahlevi, S.E., M.Sc
Reviewers
Accounting Department, Universitas Syiah Kuala, Indonesia

Prof. Dr. Ming-Lang Tseng
Reviewers
Nottingham University Business School, University of Nottingham, United Kingdom

Zaenal Fanani, S.E.,MSA.,AK.,CA
Reviewer
Department of Accounting, Faculty of Business and Economics, Universitas Airlangga, Indonesia, Indonesia

La Ode Sabaruddin, Dr. SE, M.Si
Reviewer
Department of Accounting, Faculty of Business and Economics, Universitas Airlangga, Indonesia, Indonesia

Dr. Ika Permatasari, S.E.,Ak., M.Ak.,CA.
Reviewers
Accounting Department Faculty of Economic, Universitas Negeri Surabaya, Indonesia

Muhammad Wisnu Girindratama, S.A.,M.A.
Reviewers
Department Accounting, Faculty of Business and Economi, Universitas Surabaya, Indonesia

Dr. Senny Harindahyani, S.E., M. Ak., Ak., CA, CSRS.
Reviewers
Department Accounting, Faculty of Business and Economi, Universitas Surabaya, Indonesia

Dr. Dra. Wiwik Supratiwi, MBA., Ak.
Reviewers
Department of Accounting, Faculty of Business and Economics, Universitas Airlangga, Indonesia, Indonesia

Dr. Arif Widyatama, SE., MSA.
Reviewers
assistant Professor in Departement of Accounting, Economics and Business Facultry at STIE Panca Bhakti, Palu, Indonesia