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Leonard Pangaribuan

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Open access Jul 2026

Audit Quality in Action: How It Shapes Company Value Amid Profitability Challenges

Audit quality has traditionally been examined through quantitative indicators such as earnings management, financial reporting quality, and firm value. However, limited research has explored how key governance actors interpret audit quality and how it contributes to company value during periods of profitability volatil...

Leonard Pangaribuan, Tubagus Ismail, Muhamad Taqi et al. · 0 citations

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