Asep Darmansyah is an Associate Professor at the School of Business and Management, Bandung Institute of Technology, Indonesia. Throughout his distinguished academic career spanning more than two decades, Professor Darmansyah has consistently demonstrated a robust commitment to advancing knowledge in the fields of accounting and finance. His research portfolio encompasses a diverse array of projects, generously supported by both private and public sector funding, reflecting the recognized significance and practical relevance of his scholarly contributions to these vital disciplines.