Reviewer Acknowledgment

Reviewers

E. Arrington, University of Wollongong, AUS

R. Baker, University of Adelphi, USA

R. Halperin, University of Fordham, USA

T. Hammond, University of San Francisco State, USA

E. Bachtiar, Universitas Indonesia, INA

B. Basuki, Universitas Airlangga,INA

G. Harte, University of Glasgow, UK

M. Bettner, University of Bucknell, USA

J. Broadbent, Royal Holloway, University of London, UK

J. McEnroe, University of DePaul, Chicago USA

S. Nabiha Kalid, University of Sains Malaysia, MAL

R. Bryer, University of Warwick, UK

R. Byington, University of Georgia Southern, USA

D. Neu, University of Calgary, Canada

M. Chwastiak, University of New Mexico, USA

M. Covaleski, University of Wisconsin-Madison, USA

B.A. Pramuka, Universitas Jenderal Soedirman, INA

C. Deegan, University of RMIT, AUS

J. Dillard, Victoria University of Wellington, NZ

E.R. Rasyid, University of Andalas,INA

R. Rickards, University of Munich, GER

M. Ezzamel, University of Cardiff, UK

A. Richardson, University of York, Canada

R. Roslender, University of Queen’s, Canada

M. Fakkra, College of Business Studies, Kuwait E. Shauki, University of South Australia, AUS

E. Feroz, University of Minnesota-Duluth, UK P. Scarbrough, University of Brock, UK

T. Fogarty, University of Case Western Reserve, USA

I. Ghozali, Universitas Diponegoro, INA

P. Sikka, Universty of Essex, England,UK

S. Sutton, West University of Arizona St, Phoenix, USA

P. Goldwater, University of Central Florida, USA P. Williams, University of North Carolina State, USA

Taufik Kurrohman, University of Jember Griffith, INA

Roymon Panjaitan, University of Sains and Technology Computer, INA

Shirin Tursunkhodjaeva, Tashkent Institute of Finance, Uzbekistan

Fibriyani Nur Khairin, Universitas Mulawarman, Indonesia

Habib M. Shahib, Universitas Fajar, Indonesia

Sultan Syah, Universitas Trunojoyo Madura, Indonesia