UIN Maulana Malik Ibrahim Malang
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
Department of Accounting, Faculty of Economics and Business Universitas Indonesia.
Accounting Department Institut Teknologi dan Bisnis Asia Malang
Publications of the Iranian Association of Certified Public Accountants (IACPA)
Wiley
Springer Nature
Emerald
Taylor & Francis
Elsevier