Erap Maraya Gultian is a Certified Public Accountant and Instructor at the Department of Business, Entrepreneurship, and Management, Eastern Visayas State University–Tanauan Campus, Philippines. He holds a Master in Management from Leyte Normal University and is currently pursuing a PhD in Business Administration at the University of the Visayas. His research interests include financial accounting, auditing, financial management, and pluralistic accountability. He has published in both national and international journals, including the Christian Journal for Global Health (Scopus-indexed), and has authored several studies on professional skepticism, educational data mining, and faith-based financial stewardship.