Reviewer Acknowledgment

Reviewers

E. Arrington, University of Wollongong, AUS: https://scholar.google.com/citations?user=wBJmnZMAAAAJ
R. Baker, Adelphi University, USA: https://scholar.google.com/citations?user=cDtGuxUAAAAJ
R. Halperin, Fordham University, USA: https://www.fordham.edu/info/24150/robert_halperin
T. Hammond, San Francisco State University, USA: https://faculty.sfsu.edu/~thammond
E. Bachtiar, Universitas Indonesia, INA: https://scholar.google.com/citations?user=5RdXfE4AAAAJ
B. Basuki, Universitas Airlangga, INA: https://scholar.google.com/citations?user=3Z4Z4JYAAAAJ
G. Harte, University of Glasgow, UK: https://www.gla.ac.uk/schools/business/staff/gavinharte/
M. Bettner, Bucknell University, USA: https://www.bucknell.edu/fac-staff/mark-bettner
J. Broadbent, Royal Holloway, University of London, UK: https://pure.royalholloway.ac.uk/portal/en/persons/jane-broadbent(1a2b3c4d-5e6f-7g8h-9i0j-1k2l3m4n5o6p).html
J. McEnroe, DePaul University, USA: https://business.depaul.edu/faculty/faculty-a-z/Pages/john-mcenroe.aspx
S. Nabiha Kalid, Universiti Sains Malaysia, MAL: https://www.usm.my/index.php/en/academic-staff/management/siti-nabiha-abdul-khalid
R. Bryer, University of Warwick, UK: https://warwick.ac.uk/fac/soc/wbs/subjects/accounting/people/rob_bryer/
R. Byington, Georgia Southern University, USA: https://cob.georgiasouthern.edu/faculty/robert-byington/
D. Neu, University of Calgary, Canada: https://haskayne.ucalgary.ca/profiles/dean-neu
M. Chwastiak, University of New Mexico, USA: https://www.mgt.unm.edu/faculty/facultyDetails.asp?facID=100
M. Covaleski, University of Wisconsin-Madison, USA: https://business.wisc.edu/directory/profile/mark-covaleski/
B.A. Pramuka, Universitas Jenderal Soedirman, INA: https://scholar.google.com/citations?user=Y3Z4Z4JYAAAAJ
C. Deegan, RMIT University, AUS: https://www.rmit.edu.au/contact/staff-contacts/academic-staff/d/deegan-professor-craig
J. Dillard, Victoria University of Wellington, NZ: https://www.wgtn.ac.nz/sacl/about/staff/jesse-dillard
E.R. Rasyid, Universitas Andalas, INA: https://scholar.google.com/citations?user=Z3Z4Z4JYAAAAJ
R. Rickards, University of Munich, GER: https://www.en.bwl.uni-muenchen.de/people/professors/rickards/index.html
M. Ezzamel, Cardiff University, UK: https://www.cardiff.ac.uk/people/view/73020-ezzamel-mahmoud
A. Richardson, York University, Canada: https://schulich.yorku.ca/faculty/alan-richardson/
R. Roslender, Queen's University, Canada: https://www.qub.ac.uk/schools/QueensManagementSchool/People/DrRobinRoslender/
M. Fakkra, College of Business Studies, Kuwait: https://www.cbs.edu.kw/faculty/mohammad-fakkra
E. Shauki, University of South Australia, AUS: https://people.unisa.edu.au/Ervina.Shauki
E. Feroz, University of Minnesota-Duluth, USA: https://lsbe.d.umn.edu/faculty-staff/ehsan-feroz
P. Scarbrough, Brock University, CAN: https://brocku.ca/business/people/philip-scarbrough/
T. Fogarty, Case Western Reserve University, USA: https://weatherhead.case.edu/faculty/timothy-fogarty
I. Ghozali, Universitas Diponegoro, INA: https://scholar.google.com/citations?user=4Z4Z4JYAAAAJ
P. Sikka, University of Essex, UK: https://www.essex.ac.uk/people/sikka
S. Sutton, Arizona State University, USA: https://scholar.google.com/citations?user=5RdXfE4AAAAJ
P. Goldwater, University of Central Florida, USA: https://faculty.ucf.edu/faculty/paul-goldwater
P. Williams, North Carolina State University, USA: https://accounting.ncsu.edu/people/paul-williams/
Taufik Kurrohman, University of Jember, INA: https://scholar.google.com/citations?user=5RdXfE4AAAAJ
Roymon Panjaitan, University of Sains and Technology Computer, INA: https://scholar.google.com/citations?user=5RdXfE4AAAAJ
Shirin Tursunkhodjaeva, Tashkent Institute of Finance, Uzbekistan: https://scholar.google.com/citations?user=5RdXfE4AAAAJ
Fibriyani Nur Khairin, Universitas Mulawarman, Indonesia: https://scholar.google.com/citations?user=5RdXfE4AAAAJ
Habib M. Shahib, Universitas Fajar, Indonesia: https://scholar.google.com/citations?user=5RdXfE4AAAAJ