Maria Evelyn Jenita Handoko, Fuad Fuad
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: jour.acc.aud@gmail.com; jaa@live.undip.ac.id