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Cited article:

Audit Quality and the Effectiveness of Accrual Reform: A Panel Study of Budget Composition Variance in Indonesia

Putri Ayu Lestari, Resmi Afifah Fadilah and Wahyuningsih
Summa : Journal of Accounting and Tax 2 (1) 50 (2024)
https://doi.org/10.61978/summa.v2i1.871