Ang Hong Loong
Beatrice Lim Fui Yee
Chin Jin Bui
Ika Febrilia
Izaan Azyan Abdul Jamil
Kamarul Mizal Marzuki
Lau Lin Sea
Liew Feng Mei
Lim Ai Ling
Malisah Latip
Mat Salleh Hj Ayub
Mohd Alizwan bin Mohammad Asyri, Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah, Kota Kinabalu, Sabah, Malaysia
Roslinah Mahmud
Wang Kehui
Xiaobin Luo
Abdelhak Senadjki
Abdul Rahman Yaakob, Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah, Kota Kinabalu, Sabah, Malaysia
Abu Bakar
Abu Sufian
Achmad Hizazi
Adrea Fiolita Vella, aAccounting Department, Politeknik Negeri Padang, Limau Manis, Padang, 25164 Indonesia
Ai Ling Lim
Aidarina Jakaria
Akhmal Farhan Ismail
Al Nasrie Weli