Novrys Suhardianto
* Corresponding Author
1) Department of Accountancy, Faculty of Economic and Business, Universitas Airlangga, Surabaya, East Java, Indonesia 2) Center for Politics, Economics and Business Research (CPEBR), Universitas Airlangga, Surabaya, East Java, Indonesia
Indonesia

Suhardianto, Novrys holds the position of Lecturer at the Department of Accountancy, Faculty of Economics and Business, Universitas Airlangga, and is a member of the Center for Politics, Economics, and Business Research (CPEBR). He earned his Bachelor’s degree in Economics from Universitas Airlangga in 2005, his Master of Science in Accounting from Universitas Brawijaya in 2011, and his Doctoral degree from City University of Hong Kong in 2019. His research interests include corporate governance, auditing, and sustainability reporting. He has published in Cogent Business & Management.

Author’s contact detail: Address: -; phone number: -; Email: novrys@feb.unair.ac.id

Sri Ningsih
1) Department of Accountancy, Faculty of Economic and Business, Universitas Airlangga, Surabaya, East Java, Indonesia 2) Center for Politics, Economics and Business Research (CPEBR), Universitas Airlangga, Surabaya, East Java, Indonesia
Indonesia

Ningsih, Sri holds the position of Lecturer at the Department of Accountancy, Faculty of Economics and Business, Universitas Airlangga, and is a member of the Center for Politics, Economics, and Business Research (CPEBR). She earned her Bachelor’s and Master’s degrees in Accounting from Universitas Gadjah Mada, and her Doctoral degree from Universitas Airlangga. Her research interests include public sector accounting and sustainability. She has published in Corporate Social Responsibility and Environmental Management and Pacific Accounting Review.

Author’s contact detail: Address: -; phone number: -; Email: sri.ningsih@feb.unair.ac.id

Sahrian Aditya Rahmatulloh
Department of Accountancy, Faculty of Economic and Business, Universitas Airlangga, Surabaya, East Java, Indonesia
Indonesia

Rahmatulloh, Sahrian Aditya is a Master’s student and Research Assistant at the Department of Accountancy, Faculty of Economics and Business, Universitas Airlangga. He earned both his Bachelor’s and Master’s degrees in Accounting from Universitas Airlangga. His research focuses on executive characteristics and sustainability accounting. He has published in Corporate Social Responsibility and Environmental Management and Pacific Accounting Review.

Author’s contact detail: Address: -; phone number: -; Email: sahrian.aditya.rahmatulloh-2023@feb.unair.ac.id

Mohammad Nasih
1) Department of Accountancy, Faculty of Economic and Business, Universitas Airlangga, Surabaya, East Java, Indonesia 2) Center for Environmental, Social, and Governance Studies (CESGS), Universitas Airlangga, Surabaya, East Java, Indonesia
Indonesia

Nasih, Mohammad holds the position of Professor of Accounting at the Department of Accountancy, Faculty of Economics and Business, Universitas Airlangga, and is a member of the Center for Environmental, Social, and Governance Studies (CESGS). He earned his Bachelor’s degree from Universitas Airlangga, his Master’s degree from Institut Teknologi Bandung, and his Doctoral degree from Universitas Airlangga. His research interests include financial reporting and corporate governance. He has published in Corporate Governance: The International Journal of Business in Society, International Journal of Accounting & Information Manage- ment, and Research in International Business and Finance.

Author’s contact detail: Address: -; phone number: -; Email: mohnasih@feb.unair.ac.id

Oudyza Oktavia Putri
Department of Accountancy, Faculty of Economic and Business, Universitas Airlangga, Surabaya, East Java, Indonesia
Indonesia

Putri, Oudyza Oktavia is an undergraduate student at the Department of Accountancy, Faculty of Economics and Business, Universitas Airlangga, where she is pursuing her Bachelor’s degree in Accounting. Her research interests include financial accounting.

Author’s contact detail: Address: -; phone number: -; Email: oudyza.oktavia.putri-2019@feb.unair.ac.id

Zayyan Ahmad Nuryaddin
Department of Accountancy, Faculty of Economic and Business, Universitas Airlangga, Surabaya, East Java, Indonesia
Indonesia

Nuryaddin, Zayyan Ahmad is a Master’s student and Research Assistant at the Department of Accountancy, Faculty of Economics and Business, Universitas Airlangga. He earned his Bachelor’s degree in Accounting from Universitas Muhammadiyah Malang and his Master’s degree from Universitas Airlangga. His research interests include corporate governance, sustainability, and financial accounting.

Author’s contact detail: Address: -; phone number: -; Email: zayyan.ahmad.nuryaddin-2023@feb.unair.ac.id