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I. M. Sudana

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Review Open access Sep 2026

Revisiting Auditor Independence through the Lens of Organizational Power: Evidence from a Quantitative Case Study in Management Accounting

Auditor independence is essential for ensuring objectivity and reliability in management accounting practices. However, organizational power structures may influence auditors’ professional judgment and independence. This study examines the effect of organizational power on auditor independence among internal auditors a...

Gilbert Rely, Wahyudi Wahyudi, I. M. Sudana · 0 citations

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