Tehran: Mehdi Faraji
Elsevier
Emerald
Universitas Islam Sultan Agung Semarang
Universitas Negeri Semarang
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
Publications of the Iranian Association of Certified Public Accountants (IACPA)
Maranatha Christian University
UNIB Press
Universitas Diponegoro
politeknik negeri malang
Universidade Federal de Santa Maria (UFSM)
Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University
Universitas Mercu Buana
Taylor & Francis
Faculty of Economics and Business, Universitas Muhammadiyah Cirebon
Islamic Azad University, Safashahr Branch
Turkish Court of Accounts (Supreme Audit Institution)