Emeritus Professor of accounting Macquarie university

Universitas Sumatera Utara; University of Sumatera Utara

Professor of Accounting, RMIT University, Melbourne, Australia

Universität der Bundeswehr München

Professor of Public Sector Accounting, Universidad de Zaragoza

Universitas Diponegoro

Emeritus Professor, Adam Smith Business School, University of Glasgow

Professor in Information Systems and Public Sector Accounting, Universitas Padjadjaran

Universitas Pembangunan Nasional Veteran Jakarta

Full Professor of Accounting and Finance, University of Murcia, Spain