Prof. Dr. Wiwik Utami, Ak., MS., CA., CMA., CSRS. is a Full Professor of Accounting at the Faculty of Economics and Business, Universitas Mercu Buana, Jakarta. She holds a Bachelor's and Master's degree in Accounting from Universitas Gadjah Mada and a Doctorate from Universitas Padjadjaran. Her research specializes in Financial Accounting, Corporate Governance, and Sustainability Reporting. She has served as Dean of the Faculty of Economics and Business and Head of the Academic Development Board at Universitas Mercu Buana. An active member of the Indonesian Institute of Accountants (IAI), she previously served on the IAI Accounting Educators Board (IAI-KAPd).