Bambang Jatmiko, Departement of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia
  

Suryo Pratolo, Departement of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia
  

Ari Kamayanti, Departement of Accounting, Politeknik Negeri Malang, Indonesia
  

Dovi Septiari, Accounting Study Program, Universitas Negeri Padang, Indonesia
  

Firda Ayu Amalia, Department of Accounting, Universitas Muhammadiyah Malang, Indonesia
  

Susilo Nur Aji Cokro Darsono, Department of Economics, Universitas Muhammadiyah Yogyakarta, Indonesia
  

Rifqi Muhammad, Department of Accounting, Universitas Islam Indonesia, Indonesia
  

Hosam Alden Riyadh, Department of Accounting, Telkom University, Indonesia
 

Romi Bhakti Hartarto, Departement of Economics, Universitas Muhammadiyah Yogyakarta, Indonesia
  

Trung Kien Tran, School of Public Finance, College of Economics, Law and Government, University of Economics Ho Chi Minh City, Vietnam
 

Mahendra Adhi Nugroho, Departement of Accounting, Universitas Negeri Yogyakarta, Indonesia
  

Thi Ha An Pham, Faculty of Finance and Banking, Van Lang University, Vietnam

Nurwahida Yaakub, Edinburgh Business School, Heriot-Watt University, United Kingdom
 

Monther Eldaia, Departement of Accounting, Al Aqsa University, Palestine
 

Mohammed W.A. Saleh, Department of Accounting and Auditing, Palestine Technical University, Palestine 
 

Vu Thi Kim Anh, Faculty of Accounting, Trade Union University, Viet Nam