Reviewer

• Bita Mashayekhi, University of Tehran, Iran
• Barbara Sawicka, University of Life Sciences in Lublin, Poland 
• Abdul Naser Ibrahim, AL-Ahliyya Amman University, Jordan 
• Sarka Cemerkova, Silesian University in Opava, Czech Republic
• Faisal Faisal, University of Diponegoro, Indonesia
• Maria Järlström, University of Vaasa, Finland
• Faisal Alqahtani, Taibah University, Saudi Arabia
• Kateryna Proskura, Kyiv National Economic University, Ukraine
• Istianingsih Sastrodiharjo, Indonesia Banking School, Indonesia
• Olena Voronkova, National University of the State Fiscal Service of Ukraine