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Author

Asri Usman

2 papers indexed here

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Review Open access Oct 2026

Government Accounting Reform and Public Accountability: A Systematic Review of Themes, Methods, and Institutional Conditions

Government accounting reforms promise more transparent, comparable, and decision-useful public financial information, yet evidence on their governance effects remains fragmented. This systematic literature review synthesizes 137 studies on IPSAS, accrual accounting, financial reporting, auditing, and related public-sec...

Jenita Sumari, Henri Prasetyo, Amiruddin et al. · 0 citations
Review Open access Oct 2026

Fraud Deterrence Governance: A Systematic Literature Review and Future Research Agenda

Fraud remains a persistent governance problem across corporate, public-sector, and digital environments, yet research on how fraud is deterred is dispersed across governance, auditing, criminology, internal control, information systems, and regulatory scholarship. This systematic literature review integrates that fragm...

Nita Hasnita, Ismi Ayu Lestari, Amiruddin et al. · 0 citations

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