Peer Reviewers
| Vu Thi Kim Anh | Scopus ID: 57211535081, Faculty of Accounting, Trade Union University, Viet Nam, Viet Nam |
| Hosam Alden Riyadh | Scopus ID: 57202808973, Department of Accounting, Telkom University, Indonesia |
| Mohammed W.A. Saleh | Scopus ID: 57216629949, Department of Accounting and Auditing, Palestine Technical University, Palestine, Palestinian Territory, Occupied |
| Dr. Monther Yehya El Daia | Scopus ID: 57223004691, Department of Accounting, Al Aqsa University, Palestine, Palestinian Territory, Occupied |
| Sigit Arie Wibowo | Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Special Region of Yogyakarta, Indonesia |
| Yuni Yuningsih | Scopus ID: 36620017700, Department of Accounting, Curtin University, Australia |
| Agung Prasetyo Nugroho Wicaksono | Universitas Muhammadiyah Malang |
| Azlan Amran | Scopus ID: 35619567200, School of Management, Universiti Sains Malaysia, Malaysia |
| Arif Perdana | Scopus ID: 56289709500, Department of Accounting, Monash University Indonesia, Indonesia |
| Abdul Rahim Abdul Rahman | Scopus ID: 43762360900, Department of Accounting, Universiti Sains Islam Malaysia, Malaysia |
| Hanudin Amin | Scopus ID: 18633849100, Labuan School of International Business and Finance, Universiti Malaysia Sabah, Malaysia |
| Noor Adwa Sulaiman | Scopus ID: 55968241600, Department of Accounting, University of Malaya, Malaysia |
| Nurul Herawati | Scopus ID: 57289814600, Department of Accounting, Universitas Trunojoyo Madura, Indonesia, Indonesia |
| Intiyas Utami | Scopus ID: 57190021570, Department of Accounting, Universitas Kristen Satya Wacana, Indonesia |
| Aji Dedi Mulawarman | Scopus ID: 57192414806, Department of Accounting, Universitas Brawijaya, Indonesia |
| Ari Kamayanti | Scopus ID: 57202217496, Department of Accounting, Politeknik Negeri Malang, Indonesia |
| Erlinda Nur Khasanah | Scopus ID: 57003713100, Department of Accounting, Akademi Akuntansi YKPN, Indonesia |
| Mahfud Sholihin | Scopus ID: 9743840600, Department of Accounting, Universitas Gadjah Mada, Indonesia |
| Iman Harymawan | Scopus ID: 57191762412, Department of Accounting, Universitas Airlangga, Indonesia |
| Basuki Basuki | Scopus ID: 55520603500, Department of Accounting, Universitas Airlangga, Indonesia |
| Icuk Rangga Bawono | Scopus ID: 57211989537, Department of Accounting, Universitas Jenderal Soedirman, Indonesia |
| Susilo Nur Aji Cokro Darsono | Department of Economics, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Indonesia, Scopus ID: 57209856840 |
| Wuryan Andayani | Scopus ID: 57208060006, Department of Accounting, Universitas Brawijaya, Indonesia |
| Dodik Ariyanto | Scopus ID: 57204939040, Department of Accounting, Universitas Udayana, Indonesia |
| Ike Arisanti | Scopus ID: 57369244600, Department of Accounting, Universitas Muhammadiyah Malang, Indonesia |
| Muhammad Ahyaruddin | Department of Accounting, Universitas Muhammadiyah Riau, Indonesia |
| Rifqi Muhammad | Scopus ID: 57207780906, Department of Accounting, Universitas Islam Indonesia, Indonesia |
| Partiwi Dwi Astuti | Scopus ID: 57211792863, Department of Accounting, Universitas Marwadewa, Indonesia |
| Muhammad Nur A. Birton | Scopus ID: 57219305649, Department of Accounting, Universitas Muhammadiyah Jakarta, Indonesia |
| Zaenal Fanani | Scopus ID: 57216425877, Department of Accounting, Universitas Airlangga, Indonesia |
| Abdul Halim | Scopus ID: 57200228778, Department of Accounting, Universitas Gadjah Mada, Indonesia |
| Rusdi Akbar | Scopus ID: 56611694000, Department of Accounting, Universitas Gadjah Mada, Indonesia |
| Muhammad Akhyar Adnan | Scopus ID: 56644357800, Department of Accounting, Universitas Muhammaidiyah Yogyakarta, Indonesia |
| Dwi Irawan | Scopus ID: 57369792200, Department of Accounting, Universitas Muhammadiyah Malang, Indonesia |
| Susnaningsih Mu'at | Scopus ID: 57207467499, Department of Management, Universitas Islam Negeri Sultan Syarif Kasim Riau, Indonesia |
| Krismiaji Krismiaji | Scopus ID: 57191952982, Department of Accounting, Akademi Akuntansi YKPN, Indonesia |
| Doddy Setiawan | Scopus ID: 56028197800, Department of Accounting, Universitas Sebelas Maret, Indonesia |
| Mahendra Adhi Nugroho | Scopus ID: 57188879292, Department of Accounting, Universitas Negeri Yogyakarta, Indonesia |
| Dewi Prastiwi | Scopus ID: 57214912128, Department of Accounting, Universitas Negeri Surabaya, Indonesia |
| Suryo Pratolo | Scopus ID: 57195473385, Department of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia |
| Rediyanto Putra | Scopus ID: 57225804837, Department of Accounting, Universitas Negeri Surabaya, Indonesia |
| Ietje Nazaruddin | Scopus ID: 57202057098, Department of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia |
| Fairuz Md Salleh | Scopus ID: 57190046099, School of Accounting, National University of Malaysia, Malaysia |
| Indra Wijaya Kusuma | Scopus ID: 57154049400, Department of Accounting, Universitas Gadjah Mada, Indonesia |
| Sekar Mayangsari | Scopus ID:57193876521, Department of Accounting, Universitas Trisakti, Indonesia |
| Diah Hari Suryaningrum | Scopus ID: 57189685291, Department of Accounting, Universitas Pembangunan Veteran Jawa Timur, Indonesia |
| Dovi Septiari | Scopus ID: 57199848892, Department of Accounting, Universitas Negeri Padang, Indonesia |
| Sylvia Veronica Siregar | Scopus ID: 23494293200, Department of Accounting, Universitas Indonesia, Indonesia |
| Aviani Widyastuti | Scopus ID: 57369606700, Department of Accounting, Universitas Muhammadiyah Malang, Indonesia |
| Bambang Sutrisno | Scopus ID: 57269726900, Department of Management, Universitas Muhammadiyah Jakarta, Indonesia |
| Singgih Wijayana | Scopus ID: 57201382212, Department of Accounting, Universitas Gadjah Mada, Indonesia |
| Tastaftiyan Risfandy | Scopus ID: 57193524279, Department of Management, Universitas Sebelas Maret |
| Sumiyana Sumiyana | Scopus ID: 54685211200, Departement of Accounting, Universitas Gadjah Mada, Indonesia |
| Heru Kurnianto Tjahjono | Scopus ID: 37121008700, Department of Management, Universitas Muhammadiyah Yogyakarta, Indonesia |
| Rina Trisnawati | Scopus ID: 57224447225, Department of Accounting, Universitas Muhammadiyah Surakarta, Indonesia |
| Ersa Tri Wahyuni | Scopus ID: 57208688981, Departement of Accounting, Universitas Padjajaran, Indonesia |
| Wiwit Apit Sulistyowati | Scopus ID: 57216894065, Department of Accounting, Universitas Swadaya Gunung Jati, Indonesia |
| Sigit Hermawan | Scopus ID: 57216897718, Department of Accounting, Universitas Muhammadiyah Sidoarjo, Indonesia |
| Syaiful Ali | Scopus ID: 55447145200, Department of Accounting, Universitas Gadjah Mada, Indonesia |
| Muhammad Arsyadi Ridha | Department of Islamic Accounting, Universitas Islam Negeri Sunan Kalijaga Yogyakarta, Indonesia |
| Made Aristia Prayudi | Department of Accounting, Universitas Pendidikan Ganesha, Indonesia |
| Etik Kresnawati | Department of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia |
