Hasan Basri
* Corresponding Author
Department of Master Sciences in Accountancy, Graduate School, Universitas Syiah Kuala
Indonesia

BASRI, Hasan is a Senior  Lecturer at the Department of  Accountancy, Faculty of Economics and Business,  Syiah Kuala Univrsity, Banda Aceh, Indonesia. He earned his Ph.D. degree (2011) in Accountancy  from Universiti Sains Malaysia, Penang, Malaysia; Master  of Commerce  (1993) in  Accountancy  from  The University of Wollongong, New South Wales, Australia; and his Drs. (1987) in Accountancy from Syiah Kuala University, Aceh, Indonesia. His area of expertise is Accountancy. He has published articles in peer-reviewed international journals such as Asia Pacific  Journal of Accounting and Finance; Journal of US-China Public Administration; International Journal of Social Science; Malaysian Management Journal, International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering, WASET.    

Abdul Khalid Siti-Nabiha
Graduate School of Business, Universiti Sains Malaysia
Malaysia

ABDUL KHALID, Siti-Nabiha, is Deputy Dean (Research, Graduate and Network) at Graduate School and Network) at Graduate School of Business, (USM). She earned her Ph.D.. degree (2000 ) in (Management Accounting ) from (University of Manchester, UK, her MBA (1989) in (Finance) from St. Louis University, US.A, and her BBA (1987) in (Management) from University of Arkansas, U.S.A. Her area of expertise is Management Accounting. She has published articles in  in peer-reviewed journal such as Journal of Cleaner Production, Journal of Accounting and Organizational Change, and Accounting, Auditing and Accountability Journal.

M. Shabri Abd. Majid
Faculty of Economics and Business, Universitas Syiah Kuala
Indonesia

ABDUL MAJID, M. Shabri is Senior Lecturer at the Department of Islamic Economics, Faculty of Economics and Business, Syiah Kuala University. He earned his Ph.D. (2005) in Financial Economics from the International Islamic  University Malaysia, his Master degree (1999) in Financial Economics from the International Islamic University Malaysia, and Bachelor degree (1995) in Financial Management from the Syiah Kuala University, Indonesia. His area of expertise are Financial Economics, Applied Econometrics, and Islamic Economics and Finance. He has published articles in  in peer-reviewed journal such as Journal of Islamic Accounting and Business Research, Gadjahmada International Journal of Business, Journal of Economic Cooperation & Development, Journal of Financial Reporting & Accounting, Afro-Asian J. Finance and Accounting, and Bencmarking: An International Journal.