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Faculty of Economics and Business, Universitas Diponegoro, Indonesia
Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia
Fairfield University Charles F. Dolan School of Business, United States
Universitas Sebelas Maret, Indonesia
Department of Accounting School of Business, The University of Jordan, Jordan
Department of Accounting, Faculty of Economics and Management of Mahdia-University of Monastir-Tunisia, Tunisia
College of Business Administration Prince Sultan University, Saudi Arabia
Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Indonesia
Faculty of Business, Economics & Accountancy, Universiti Malaysia Sabah (UMS), Malaysia
Editorial Office of Jurnal Akuntansi dan Auditing, Department of AccountingFaculty of Economics and Business, Diponegoro UniversityJalan Prof. Soedarto, SH, Tembalang Semarang, Central Java, Indonesia 50275Telp.: +62 24-76486843Email: jaa@live.undip.ac.id