He is also a member of Business Risks and Finance expertise group. He earned a master?s degree in Accounting from the University of Padjadjaran Bandung. He earned bachelor degree in Accounting from Tridharma School of Economic Bandung. He has more than 15 years of teaching experience in Financial Accounting. He also has experience as an auditor, preparation of financial statements and Accounting Information Systems. He was a consultant at the Ministry of National Education of Indonesia in the field of Government Accounting. Acip?s research interest are Islamic Accounting, Behavioral Accounting, Auditing and Professional Ethics, Taxation, and Voluntary Disclosure.