[1]
S. Astuti, P. Pujiono, K. Kusharyanti, H. Susanto, M. Marita, and D. A. Yuliana, “Relevance of Governance Value with Disclosure of Key Audit Matters (KAM) as Mediation”, Akrual J. Akunt., vol. 17, no. 1, pp. 169–179, Oct. 2025.