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
Emerald
Publications of the Iranian Association of Certified Public Accountants (IACPA)
Maranatha Christian University
Imam Khomeini International University
Elsevier
Istanbul University Press
Universitas Pendidikan Nasional
Faculty of Economics and Business, Universitas Muhammadiyah Cirebon
UNIB Press
Universitas Islam Indonesia
Shahid Bahonar University of Kerman
Universitas Negeri Yogyakarta
Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University
Universitas Mercu Buana
Politeknik Harapan Bersama Tegal
V. N. Karazin Kharkiv National University
Turkish Court of Accounts (Supreme Audit Institution)