Warqaa Adnan Alqaicy, Ministry of science and technology Iraq.

Rizka ramadan i, Universitas Negeri Surabaya Indonesia.

Kuang-ming Wu, John McN. Rosebush University Professorship, University of  Wisconsin-Oshkosh.

Dr. Ryszard Pukała, Vice-Rector for Student Affairs The Bronisław Markiewicz State Higher School of Technology and Economics in Jarosław.

Dr. Ramel D. Tomaquin, DPA  Prof. Surigao Del Sur State University Rosario, Tandag  City . Philippines.

Mariam Hilda Ola; Department of Financial Reporting and Taxation, and Department of Accounting, Washington State University, United States.