Reviewer

Prof. Lilik Purwanti, M.Si., Ak., CA. [SINTA ID: 59992000], [Scopus ID: 57216930591],  Accounting Departement, Faculty of Economic, Universitas Brawijaya, Indonesia.

Prof. Tatang Ary Gumanti, [SINTA ID: 5996661], [Scopus ID: 56974418900], Accounting Department, Faculty of Economics & Business, Universitas Bhayangkara Jakarta Raya, Indonesia. 

Prof. Istianingsih Sastrodiharjo, CA., CSRA., CMA., CACP, [ SINTA ID: 6168839], [Scopus ID: 57188834348], Accounting Department, Faculty of Economics & Business, Universitas Bhayangkara Jakarta Raya, Indonesia.

Prof. Tubagus Ismail, SE., MM., CA., CPA., CMA, [ SINTA ID: 6040233], [Scopus ID: 56670932700], Accounting Department, Faculty of Economics & Business, Universitas Ageng Tirtayasa, Indonesia.

Prof. Nafsiah Mohamed, PhD [Scopus ID: 36129889300],  Accounting Departement, Fakulti Perakaunan, Universiti Teknologi Mara, Malaysia. 

Prof. Maizirwan Mel  [Scopus ID: 36129889300] (International Islamic University, Malayasia)

Mirzabek Jonuzokov,Phd  [Scopus ID: 36129889300] ( Taskent State Univesity Of economy, Uzbekistan)

Javliev Nuriddin,Phd  (Taskent State University Of economy, Uzbekistan)

Faisal Abdullah, Phd (The University of Adelaide College, Australia)