Editorial Team

Dr. Anak Agung Gde Satia Utama, SE., M.Ak.,CA.,CIQaR.,Cert.DA
Editor in Chief
Department of Accounting, Faculty of Business and Economics, Universitas Airlangga, Indonesia, Indonesia

Prof. Iman Harymawan SE., MBA.Ph.D.
Editor
Department of Accounting, Faculty of Business and Economics, Universitas Airlangga, Indonesia, Indonesia

Prof. Dr. Samer Ali Hussein Al-Shami
Editor
Universiti Teknikal Malaysia Melaka

Dr. Ulaganathan Subramanian
Editorial Board
NSenior Assistant Professor of Universiti Teknologi Brunei, Brunei Darussalam

Alfiyatul Qomariyah S.Ak., M.BA., Ph.D.
Editor
Department of Accounting, Faculty of Business and Economics, Universitas Airlangga, Indonesia, Indonesia

Oswald Timothy Edward
Editor
Universiti Teknologi MARA (UiTM), Malaysia

Prof. Drs. Basuki M.Com(Hons), PhD, Ak, PhD, Ak, CMA, CA
Editor
Department of Accounting, Faculty of Business and Economics, Universitas Airlangga, Indonesia, Indonesia

Worakamol Wisetsri
Editor
Faculty of Business and Industrial Development, Mongkut's University of Technology North Bangkok, Thailand

Dicky Andriyanto, S.E., M.S.A
Editor
Department of Accounting, Faculty of Business and Economics, Universitas Airlangga, Indonesia, Indonesia

Sandra Sukma Embuningtiyas, SE., M.Akun.
Editor
Department of Accounting, Faculty of Business and Economics, Universitas Airlangga, Indonesia, Indonesia

Ljubivoje Radonjic
Editor
State University of Novi Pazar, Serbia (SAR)
Izzato Millati, S, IP., MIP
Editor
Department of Accounting, Faculty of Business and Economics, Universitas Airlangga, Indonesia, Indonesia

Mei Sheng
Editor
Research Postgraduate Student, The University of Hong Kong, Hong Kong (SAR)