1. Doctor in Accounting, Associate Professor, Department of Accounting, Universitas Diponegoro [Diponegoro University], Indonesia
2. Doctor in Accounting, Professor, Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah [University of Malaysia Sabah], Malaysia
3. Doctor in Accounting, Assistant Professor, Department of Accounting, Universitas Muhammadiyah Semarang [Muhammadiyah University of Semarang], Indonesia