Irene Natalia
* Corresponding Author
https://scholar.google.com/citations?user=YVP8F9EAAAAJ

University of Surabaya
Indonesia

Natalia, Irene, holds the position of assistant professor of accounting at the account- ing department, Faculty of Business and Economics, University of Surabaya. She earned her bachelor degree (S.E.) in accounting, in 2008, from Widya Mandala Catholic University Surabaya. Then, she earned her master degree (Master of Sci- ence) in accounting, in 2011, from the University of Gadjah Mada. Finally, she earned her doctoral (Dr.) in accounting, in 2024, from the University of Airlangga. Her research interests are financial accounting, corporate governance, information systems, and taxation. She has publications in peer-reviewed journals, i.e. Conta- duría y Administración, Jurnal Akuntansi Multiparadigma, Akurasi: Jurnal Studi Akuntansi dan Keuangan, Jurnal Bisnis dan Akuntansi, Jurnal Akuntansi (Jurusan Akuntansi, Fakultas Ekonomi, Universitas Siliwangi), and Jurnal Akuntansi (Uni- versitas Bengkulu).

Author’s contact detail: Address: Raya Kalirungkut Street, Surabaya, Indonesia;

Isnalita Isnalita
https://scholar.google.com/citations?user=r66BPVAAAAAJ

Airlangga University
Indonesia

Isnalita, Isnalita, holds the position of associate professor of accounting at the accounting department, Faculty of Economics and Business, Airlangga University. She earned her bachelor degree (Dra., Ak.) in accounting, in 1989, from Airlangga Univer- sity. Then, she earned her master degree (M.Si.) in accounting, in 1995, from the University of Gadjah Mada. Finally, she earned her doctoral (Dr.) in accounting, in 2017, from Airlangga University. Her research interests include financial report- ing, sustainability, corporate governance, and accounting information system. She has many publications in peer-reviewed journals, i.e. Asian Journal of Accounting Research, Asian Academy of Management Journal, ABAC Journal, Cuadernos de Economia (Spain), International Journal of Management and Sustainability, Inter- national Journal of Innovation, Creativity and Change, Opcion, Polish Journal of Management Studies, and Review of International Geographical Education On- line.

Author’s contact detail: Address: Airlangga Street No.4 - 6, Surabaya, Indonesia;