Etika untuk Profesional Akuntan: Perspektif Tinjauan Pustaka Sistematis
Article Sidebar
Main Article Content
Abstract
Latar Belakang: Di era globalisasi yang penuh tantangan, profesi akuntan harus menjunjung tinggi integritas dan profesionalisme.
Tujuan: Penelitian ini bertujuan untuk mengidentifikasi hubungan antara etika, pengambilan keputusan, kualitas audit, dan karakteristik profesional, serta mengeksplorasi strategi yang efektif untuk pendidikan etika.
Metode Penelitian: Penelitian ini mengkaji peran etika dalam profesi akuntansi melalui tinjauan literatur pada database Scopus, menganalisis 98 studi dari 2015 hingga 2022 di 27 negara.
Hasil Penelitian: Hasilnya menunjukkan tiga klaster: karakteristik profesi akuntan, etika dan pengambilan keputusan, serta etika dan kualitas audit. Pendidikan etika penting untuk meningkatkan sikap profesional, menciptakan ide baru, dan tetap kompetitif.
Keaslian/Kebaruan Penelitian: Kebaruan penelitian ini terletak pada tinjauan sistematis terhadap unsur-unsur ini dan fokusnya pada pendidikan etika inovatif dan implikasi etis kepemimpinan dalam akuntansi.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
Artikel ini dilisensikan di bawah Creative Commons Attribution 4.0 International (CC BY 4.0), yang mengizinkan penggunaan, distribusi, dan reproduksi dalam media apa pun, selama atribusi yang sesuai diberikan kepada penulis asli dan sumbernya.
References
Acharya, D., Rani, A., Agarwal, S., & Singh, V. (2016). Application of adaptive Savitzky–Golay filter for EEG signal processing. Perspectives in science, 8, 677-679. https://doi.org/10.1016/j.pisc.2016.06.056
Adler, R., & Liyanarachchi, G. (2020). Towards measuring professionalism in accounting. Accounting & Finance, 60(3), 1907-1941. https://doi.org/10.1111/acfi.12461
Adli, D., Sjofjan, O., Irawan, A., Utama, D., Sholikin, M., Nurdianti, R., Nurfitriani, R., Hidayat, C., Jayanegara, A., & Sadarman, S. (2022). Effects of fibre-rich ingredient levels on goose growth performance, blood profile, foie gras quality and its fatty acid profile: a meta-analysis.
Agarwalla, S. K., Desai, N., & Tripathy, A. (2017). The impact of self-deception and professional skepticism on perceptions of ethicality. Advances in Accounting, 37, 85-93. https://doi.org/10.1016/j.adiac.2017.04.002
Ahmad, S., Islam, T., Sadiq, M., & Kaleem, A. (2021). Promoting green behavior through ethical leadership: a model of green human resource management and environmental knowledge. Leadership & Organization Development Journal, 42(4), 531-547. https://doi.org/10.1108/LODJ-01-2020-0024
Alharasis, E. E., Haddad, H., Alhadab, M., Shehadeh, M., & Hasan, E. F. (2023). Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector. Journal of Financial Reporting and Accounting.
Almaraz-López, C., Almaraz-Menéndez, F., & López-Esteban, C. (2023). Comparative study of the attitudes and perceptions of university students in business administration and management and in education toward artificial intelligence. Education Sciences, 13(6), 609.
Alsayani, E. M. A., Mohamad Nor, M. N., & Al-Matari, E. M. (2023). Audit committee’s chairman characteristics and auditor choice: an empirical evidence from Malaysia ACE market. Cogent Business & Management, 10(1), 2156086.
Anggraini, Berliana, D., & Yolandika, C. (2022). The Strength of Motives in Food Choosing Behaviour in Fishermen Based on Social Layers in the Coastal area of Bandar Lampung, Indonesia. IOP Conference Series: Earth and Environmental Science,
Anggraini, Utami, E. R., & Wulandari, E. (2022). What happens to the stock market during the COVID-19 pandemic? A systematic literature review. Pacific Accounting Review, 34(3), 406-425.
Anjarwati, S., & Purwanti, A. (2023). Proposal of the Effect of Ethical Orientation on Accounting Students Ethical Sensitivity Post-pandemic (Covid-19)(Empirical Study at Universitas Dian Nusantara). KnE Social Sciences, 330–343-330–343.
Ariail, D. L., Smith, K. T., & Smith, L. M. (2021). A pedagogy for inculcating professional values in accounting students: Results from an experimental intervention. Issues in Accounting Education, 36(4), 5-40.
Aryanti, C., & Adhariani, D. (2020). Students’ perceptions and expectation gap on the skills and knowledge of accounting graduates. The Journal of Asian Finance, Economics and Business (JAFEB), 7(9), 649-657. https://doi.org/10.13106/jafeb.2020.vol7.no9.649
Aulia, B. W., Rizki, M., Prindiyana, P., & Surgana, S. (2023). Peran Krusial Jaringan Komputer dan Basis Data dalam Era Digital. JUSTINFO| Jurnal Sistem Informasi dan Teknologi Informasi, 1(1), 9-20. https://doi.org/10.33197/justinfo.vol1.iss1.2023.1253
Bailey, C. D. (2017). Psychopathy and accounting students’ attitudes towards unethical professional practices. Journal of Accounting Education, 41, 15-32. https://doi.org/10.1016/j.jaccedu.2017.09.004
Barrera-Verdugo, G. (2023). The link between social media exposure and students’ moral reasoning and environmental concern: A generational analysis in Chile. Cogent Social Sciences, 9(1), 2167570.
Baud, C., Brivot, M., & Himick, D. (2021). Accounting ethics and the fragmentation of value. Journal of Business Ethics, 168, 373-387.
Bella, S., Apriyanti, N., & Sriwijayanti, H. (2023). Enhancing financial management and accountant roles: A study on the role of technological advancements. SEIKO: Journal of Management & Business, 6(2), 435-446.
Bootz, J.-P., Michel, S., Pallud, J., & Monti, R. (2022). Possible changes of Industry 4.0 in 2030 in the face of uberization: Results of a participatory and systemic foresight study. Technological Forecasting and Social Change, 184, 121962. https://doi.org/10.1016/j.techfore.2022.121962
Botes, V., & Niekerk, R. v. (2024). The sociocultural influences in Lawrence Kohlberg’s life: a psychobiography. International Review of Psychiatry, 36(1-2), 143-152.
Caniago, I., Yuliansyah, Y., Dewi, F. G., & Komalasari, A. (2023). Islamic work ethic in behavioral accounting. Journal of Islamic Accounting and Business Research, 14(8), 1281-1299.
Cheffi, W., Zahir-ul-Hassan, M. K., Farooq, M. O., Baqrain, A., & Mansour, M. M. H. (2023). Ethical leadership, management control systems and circular economy in SMEs in an emerging economy, the UAE. Journal of Business Research, 156, 113513. https://doi.org/10.1016/j.jbusres.2022.113513
Cocca, P., Schiuma, G., Viscardi, M., & Floreani, F. (2022). Knowledge management system requirements to support Engineering-To-Order manufacturing of SMEs. Knowledge Management Research & Practice, 20(6), 814-827. https://doi.org/10.1080/14778238.2021.1939174
Cohen, J. R., Dalton, D. W., Holder-Webb, L. L., & McMillan, J. J. (2020). An analysis of glass ceiling perceptions in the accounting profession. Journal of Business Ethics, 164, 17-38.
Costa, E., Lucas Soares, A., & Pinho de Sousa, J. (2017). Institutional networks for supporting the internationalisation of SMEs: the case of industrial business associations. Journal of Business & Industrial Marketing, 32(8), 1182-1202. https://doi.org/10.1108/JBIM-03-2017-0067
Di Vaio, A., Hasan, S., Palladino, R., & Hassan, R. (2023). The transition towards circular economy and waste within accounting and accountability models: A systematic literature review and conceptual framework. Environment, development and sustainability, 25(1), 734-810. https://doi.org/10.1007/s10668-021-02078-5
Díaz-Rodríguez, N., Del Ser, J., Coeckelbergh, M., de Prado, M. L., Herrera-Viedma, E., & Herrera, F. (2023). Connecting the dots in trustworthy Artificial Intelligence: From AI principles, ethics, and key requirements to responsible AI systems and regulation. Information Fusion, 99, 101896.
Dinh, T., Husmann, A., & Melloni, G. (2023). Corporate Sustainability Reporting in Europe: A Scoping Review. Accounting in Europe, 20(1), 1-29. https://doi.org/10.1080/17449480.2022.2149345
Dolce, V., Emanuel, F., Cisi, M., & Ghislieri, C. (2020). The soft skills of accounting graduates: Perceptions versus expectations. Accounting Education, 29(1), 57-76. https://doi.org/10.1080/09639284.2019.1697937
Dupont, Q., & Karpoff, J. M. (2020). The trust triangle: Laws, reputation, and culture in empirical finance research. Journal of Business Ethics, 163(2), 217-238.
Efferin, S., & Rudiawarni, F. A. (2014). Memahami Perilaku Stakeholders Indonesia dalam Adopsi IFRS: Tinjauan Aspek Kepentingan, Bahasa, dan Budaya. Jurnal Akuntansi dan Keuangan Indonesia, 11(2), 138-164. https://doi.org/http://jaki.ui.ac.id/index.php/home/issue/view/44
Elbarrad, S., & Belassi, W. (2023). Chartered professional accountant's competencies: the synergy between accounting education and employers' needs—evidence from Alberta. Higher Education, Skills and Work-Based Learning, 13(2), 423-442.
El-Halaby, S., & Hussainey, K. (2015). A holistic model for Islamic accountants and its value added. Corporate Ownership and Control, 12(3 (continued 1)), 164-184. https://doi.org/10.22495/cocv12i3c1p5
Ellingson, D. A., Hiltner, A. A., Elbert, D. J., & Gillett, J. (2002). Marketing: where do accountants stand today? Services Marketing Quarterly, 23(3), 1-15. https://doi.org/10.1300/J396v23n03_01
Fatemi, D., Hasseldine, J., & Hite, P. (2020). The influence of ethical codes of conduct on professionalism in tax practice. Journal of Business Ethics, 164, 133-149.
Fehr, R., Fulmer, A., & Keng‐Highberger, F. T. (2020). How do employees react to leaders’ unethical behavior? The role of moral disengagement. Personnel Psychology, 73(1), 73-93. https://doi.org/10.1111/peps.12366
Fisch, C., & Block, J. (2018). Six tips for your (systematic) literature review in business and management research. Management Review Quarterly, 68, 103-106. https://doi.org/10.1007/s11301-018-0142-x
Garg, A., Goyal, D., & Lather, A. S. (2010). The influence of the best practices of information system development on software SMEs: a research scope. International Journal of Business Information Systems, 5(3), 268-290. https://doi.org/10.1504/IJBIS.2010.03193
Haeridistia, N., & Fadjarenie, A. (2019). The effect of independence, professional ethics & auditor experience on audit quality. International Journal of Scientific & Technology Research, 8(2), 24-27.
Harahap, L., & Isgiyarta, J. (2023). The Role of Control Environment (CE) in the Public Sector in Preventing Fraud: A Literature Study. JRAP (Jurnal Riset Akuntansi dan Perpajakan), 10(2), 264-279.
Hassan, S. W. U., Kiran, S., Gul, S., Khatatbeh, I. N., & Zainab, B. (2023). The perception of accountants/auditors on the role of corporate governance and information technology in fraud detection and prevention. Journal of Financial Reporting and Accounting.
Haug, A., Adsbøll Wickstrøm, K., Stentoft, J., & Philipsen, K. (2023). The impact of information technology on product innovation in SMEs: The role of technological orientation. Journal of Small Business Management, 61(2), 384-410. https://doi.org/10.1080/00472778.2020.1793550
Heim, I., Kalyuzhnova, Y., Li, W., & Liu, K. (2019). Value co‐creation between foreign firms and indigenous small‐and medium‐sized enterprises (SMEs) in Kazakhstan's oil and gas industry: The role of information technology spillovers. Thunderbird International Business Review, 61(6), 911-927. https://doi.org/10.1002/tie.22067
Hoque, Z. (2014). 20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research. The British Accounting Review, 46(1), 33-59. https://doi.org/10.1016/j.bar.2013.10.003
Horta, G. A. H., García, Z. G., & de Paula Paredes, A. (2023). Ethics in the professional practice of imaging specialists. Seminars in Medical Writing and Education,
Hung, P. H. (2023). The influence of cultural, legal and institutional factors on auditors' roles, responsibilities and perceptions of audit quality. European Journal of Theoretical and Applied Sciences, 1(5), 1131-1145.
Irwansyah, I., & Zega, W. (2023). The Influence of Good Corporate Governance, The Role of Internal Audit, The Effectiveness of Internal Controls and The Appropriate of Compensation on Fraud Trends. International Business and Accounting Research Journal, 7(1), 37-51. https://doi.org/10.35474/ibarj.v7i1.148
Ishaque, M. (2021). Managing conflict of interests in professional accounting firms: A research synthesis. Journal of Business Ethics, 169(3), 537-555. https://doi.org/10.1007/s10551-019-04284-8
Jaswadi, J., Purnomo, H., & Sumiadji, S. (2024). Financial statement fraud in Indonesia: a longitudinal study of financial misstatement in the pre-and post-establishment of financial services authority. Journal of Financial Reporting and Accounting, 22(3), 634-652.
Jensen, G. R. (2023). International public sector accounting standards (IPSAS). In Global encyclopedia of public administration, public policy, and governance (pp. 6968-6976). Springer.
Jooste, L. (2017). Comparing ethical perceptions of accounting students. International Journal of Economics and Business Research, 13(3), 217-226. https://doi.org/10.1504/IJEBR.2017.083316
Khelil, I. (2023). The working relationship between internal and external auditors and the moral courage of internal auditors: Tunisian evidence. Arab Gulf Journal of Scientific Research, 41(4), 462-477.
Kiradoo, G. (2020). Ethics in accounting: Analysis of current financial failures and role of accountants. International Journal of Management (IJM), 11(2), 241-247.
Korsgaard, S., Hunt, R. A., Townsend, D. M., & Ingstrup, M. B. (2020). COVID-19 and the importance of space in entrepreneurship research and policy. International Small Business Journal, 38(8), 697-710. https://doi.org/10.1177/0266242620963
Kumar, S., & Choudhury, S. (2023). Cognitive morality and artificial intelligence (AI): a proposed classification of AI systems using Kohlberg's theory of cognitive ethics. Technological Sustainability, 2(3), 259-273.
Laux, J., Wachter, S., & Mittelstadt, B. (2024). Three pathways for standardisation and ethical disclosure by default under the European Union Artificial Intelligence Act. Computer Law & Security Review, 53, 105957.
Lee, H., Leung, P. W. Y., Seow, G. S., & Tam, K. (2020). The US versus international ethics codes for accountants: A computerized content analysis. The International Journal of Digital Accounting Research, 20(26), 103-134. https://doi.org/10.4192/1577-8517-v20_5
Li, X., Wang, F., Al-Razgan, M., Awwad, E. M., Abduvaxitovna, S. Z., Li, Z., & Li, J. (2023). Race to environmental sustainability: Can structural change, economic expansion and natural resource consumption effect environmental sustainability? A novel dynamic ARDL simulations approach. Resources Policy, 86, 104044.
Lin, S.-W. (2016). The critical success factors for a travel application service provider evaluation and selection by travel intermediaries. Tourism management, 56, 126-141. https://doi.org/10.1016/j.tourman.2016.03.028
Lombardi, R., & Secundo, G. (2021). The digital transformation of corporate reporting–a systematic literature review and avenues for future research. Meditari Accountancy Research, 29(5), 1179-1208. https://doi.org/10.1108/MEDAR-04-2020-0870
Mafazah, P. (2022). Etika profesi akuntansi problematika di era masa kini. Sibatik Journal: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, 1(7), 1207-1212.
Marchand, M., & Raymond, L. (2018). Performance measurement and management systems as IT artefacts: Characterising, contextualising and valuing their effective use in SMEs. International Journal of Productivity and Performance Management, 67(7), 1214-1233. https://doi.org/10.1108/IJPPM-08-2017-0206
Martiningsih, D., & Adi, S. W. (2023). The Effect of Understanding the Accountant Professional Code of Ethics and Student Intelligence on the Ethical Behavior of Higher Education Accounting Students in Surakarta. International Journal of Latest Research in Humanities and Social Science2, 6(5), 164-174.
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British Accounting Review, 51(6), 100833. https://doi.org/10.1016/j.bar.2019.04.002
Myeza, L., Ecim, D., & Maroun, W. (2023). The role of integrated thinking in corporate governance during the COVID-19 crisis: perspectives from South Africa. Journal of Public Budgeting, Accounting & Financial Management, 35(6), 52-77. https://doi.org/10.1108/JPBAFM-08-2022-0133
Neirotti, P., Paolucci, E., & Raguseo, E. (2013). Is it all about size? Comparing organisational and environmental antecedents of IT assimilation in small and medium-sized enterprises. International Journal of Technology Management 11, 61(1), 82-108. https://doi.org/10.1504/IJTM.2013.050245
Neu, D., Saxton, G. D., Everett, J., & Rahaman, A. (2022). The centrality of ethical utterances within professional narratives. Accounting History, 27(1), 75-94. https://doi.org/10.1177/10323732211040272
Nguyen, T. T., Grote, U., Neubacher, F., Do, M. H., & Paudel, G. P. (2023). Security risks from climate change and environmental degradation: implications for sustainable land use transformation in the Global South. Current Opinion in Environmental Sustainability, 63, 101322.
Nugrahanti, T. P., & Jahja, A. S. (2018). Audit judgment performance: The effect of performance incentives, obedience pressures and ethical perceptions. Journal of Environmental Accounting and Management, 6(3), 225-234. https://doi.org/10.5890/JEAM.2018.09.004
Nurunnabi, M. (2017). Auditors’ perceptions of the implementation of International Financial Reporting Standards (IFRS) in a developing country. Journal of Accounting in Emerging Economies, 7(1), 108-133. https://doi.org/10.1108/JAEE-02-2015-0009
Obioha, E., & Mugari, I. (2022). Policing COVID-19 restrictive regulations in Zimbabwe: the shifting crime trends and the human rights implications. African Security Review, 31(4), 415-428. https://doi.org/10.1080/10246029.2022.2132872
Oboh, C. S., Ajibolade, S. O., & Otusanya, O. J. (2020). Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership. Journal of Financial Reporting and Accounting, 18(2), 389-422.
Octaviani, D., & Ekasari, K. (2021). The Effect of Due Professional Care, Integrity, Confidentiality, and Independence on Audit Quality. 2nd Annual Management, Business and Economic Conference (AMBEC 2020),
Onumah, R. M., Simpson, S. N. Y., & Kwarteng, A. (2021). The effects of ethics education interventions on ethical attitudes of professional accountants: evidence from Ghana. Accounting Education, 30(4), 413-437. https://doi.org/10.1080/09639284.2021.1916548
Pasewark, W. R. (2021). Preparing accountants of the future: Five ways business schools struggle to meet the needs of the profession. Issues in Accounting Education, 36(4), 119-151. https://doi.org/10.2308/ISSUES-19-025
Payne, D. M., & Raiborn, C. A. (2018). Aggressive Tax Avoidance: A Conundrum for Stakeholders, Governments, and Morality [Article]. Journal of Business Ethics, 147(3), 469-487. https://doi.org/10.1007/s10551-015-2978-5
Payne, D. M., Corey, C., Raiborn, C., & Zingoni, M. (2020). An applied code of ethics model for decision-making in the accounting profession. Management Research Review, 43(9), 1117-1134.
Pelletier, C., & Cloutier, L. M. (2019). Conceptualising digital transformation in SMEs: an ecosystemic perspective. Journal of Small Business and Enterprise Development, 26(6/7), 855-876. https://doi.org/10.1108/JSBED-05-2019-0144
Pham, A. V., Pham, M. H., & Truong, C. (2023). Audit quality: An analysis of audit partner cultural proximity to client executives. European Accounting Review, 32(4), 841-873.
Poje, T., & Zaman Groff, M. (2022). Mapping ethics education in accounting research: A bibliometric analysis. Journal of Business Ethics, 179(2), 451-472. https://doi.org/10.1007/s10551-021-04846-9
Putri, N. K., Adawiyah, W. R., & Pramuka, B. A. (2017). Independence of audit ethical decision making process: A case of Indonesia. DLSU Business & Economics Review, 26(2), 115-124.
Ramlah, S., Syah, A., & Dara, M. (2018). The effect of competence and independence to audit quality with auditor ethics as a Modernation variable. International Journal of Scientific and Technology Research, 7(9), 6-10.
Rashid, C. A., & Jaf, R. A. S. (2023). The Role of Accounting Measurement and Disclosure of Social Capital in Improving Quality of Accounting Information. Iranian Journal of Management Studies, 16(4). https://doi.org/10.22059/ijms.2023.343053.675103
Roche, C., Wall, P., & Lewis, D. (2023). Ethics and diversity in artificial intelligence policies, strategies and initiatives. AI and Ethics, 3(4), 1095-1115.
Roszkowska, P., & Melé, D. (2021). Organizational factors in the individual ethical behaviour. The notion of the “organizational moral structure”. Humanistic Management Journal, 6, 187-209. https://doi.org/10.1007/s41463-020-00080-z
Sajari, A., Haron, H., Ganesan, Y., & Khalid, A. A. (2023). Factors influencing the level of ethics and integrity in Malaysian public sector. Journal of Islamic Accounting and Business Research, 14(1), 141-158. https://doi.org/10.1108/JIABR-09-2021-0256
Scheetz, A. M., & Fogarty, T. J. (2019). Walking the talk: Enacted ethical climates as psychological contract venues for potential whistleblowers. Journal of Accounting & Organizational Change, 15(4), 654-677.
Seifert, S. G., LaMothe, E. G., & Schmitt, D. B. (2023). Perceptions of the ethical infrastructure, professional autonomy, and ethical judgments in accounting work environments. Journal of Business Ethics, 182(3), 821-850.
Shonhadji, N., & Maulidi, A. (2021). The roles of whistleblowing system and fraud awareness as financial statement fraud deterrent. International Journal of Ethics and Systems, 37(3), 370-389.
Smith, A. E., Zlatevska, N., Chowdhury, R. M., & Belli, A. (2023). A meta-analytical assessment of the effect of deontological evaluations and teleological evaluations on ethical judgments/intentions. Journal of Business Ethics, 188(3), 553-588.
Sonnerfeldt, A., & Loft, A. (2018). The changing face of ethics–Developing a Code of Ethics for Professional Accountants from 1977 to 2006. Accounting History, 23(4), 521-540. https://doi.org/10.1177/10323732177512
Sorour, M. K., Boadu, M., & Soobaroyen, T. (2021). The role of corporate social responsibility in organisational identity communication, co-creation and orientation. Journal of Business Ethics, 173, 89-108. https://doi.org/10.1007/s10551-020-04481-w
Susilawati, E., Lubis, H., Kesuma, S., & Pratama, I. (2022). Antecedents of Student Character in Higher Education: The role of the Automated Short Essay Scoring (ASES) digital technology-based assessment model. Eurasian Journal of Educational Research, 98(98), 203-220.
Thomas, S. (2023). Professionalism, professional commitment, and performance. In Advances in Accounting Behavioral Research (Vol. 26, pp. 269-289). Emerald Publishing Limited.
Vitolla, F., Raimo, N., Rubino, M., & Garegnani, G. M. (2021). Do cultural differences impact ethical issues? Exploring the relationship between national culture and quality of code of ethics. Journal of International Management, 27(1), 100823. https://doi.org/10.1016/j.intman.2021.100823
Voumik, L. C., Mimi, M. B., & Raihan, A. (2023). Nexus between urbanization, industrialization, natural resources rent, and anthropogenic carbon emissions in South Asia: CS-ARDL approach. Anthropocene Science, 2(1), 48-61.
West, A. (2018). Multinational Tax Avoidance: Virtue Ethics and the Role of Accountants [Article]. Journal of Business Ethics, 153(4), 1143-1156. https://doi.org/10.1007/s10551-016-3428-8
Xue, Y., Jiang, C., Guo, Y., Liu, J., Wu, H., & Hao, Y. (2022). Corporate social responsibility and high-quality development: do green innovation, environmental investment and corporate governance matter? Emerging Markets Finance and Trade, 58(11), 3191-3214.
Yang, Y., Kobbacy, Y., Onofrei, G., & Nguyen, H. (2022). Entrepreneurial strategies for coping with supply chain disruptions in the grocery-retail sector. Journal of Small Business and Enterprise Development, 30(2), 213-233. https://doi.org/10.1108/JSBED-04-2022-0201
Yulianti, Y., Chandrarin, G., & Supanto, F. (2022). Effect of ethics and professionalism on audit quality: A moderating role of dysfunctional audit behavior. Problems and Perspectives in Management, 20(3), 529-539.