AICPA;  

AICPA;  

Halim, Abdul;  

Messier;  

Messier;  

IFAC;  

Tipson, Frederick Samson;  

AICPA;  

Aghili, Shaun;  

Prasad, Awadhesh;  

Ardianingsih, Arum;  

Sugiharto, Yanto; Wibowo, Susalit Setya 

Cascarino, Richard E.;  

Hery;  

Bastian, Indra;  

Tickner, Peter;  

McConnell, John H.;  

AICPA 

Australian Institute of Company Directors; Australian Government Auditing and Assurances Standards Board; The Institute of Internal Auditors Australia 

Turner, Bruce R.;