• Sigit Hermawan , Department of Accounting, Universitas Muhammadiyah Sidoarjo, Indonesia
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• Eny Maryanti , Department of Accounting, Universitas Muhammadiyah Sidoarjo, Indonesia
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• Dr. Tariq Tawfeeq Yousif Alabdullah , University of Basrah, Iraq
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• Hafiez Sofyani , Department of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia
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• Tumirin Tumirin , Department of Accounting, Universitas Muhammadiyah Gresik, Indonesia
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• Sarwenda Biduri , Department of Accounting, Universitas Muhammadiyah Sidoarjo, Indonesia
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• Dr. Essia Ries Ahmed , University of Nizwa, Oman
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• Mohamed Ibrahim Nor,  Simad University, Somalia
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          Dr. Amrizah Kamaludin, Universiti Teknologi Mara, Malaysia 

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         Dr. Elvia R. Shauki , University of South Australia, Australia

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