Moderation Internal Control System: PSAK Adoption IFRS and Dysfunctional Audit Behaviour on Audit Quality. ASET (Akuntansi Riset), [S. l.], v. 15, n. 2, p. 195–208, 2023. DOI: 10.17509/jaset.v15i2.59729. Disponível em: https://ejournal-economy.upi.edu/aset/article/view/426. Acesso em: 19 sep. 2026.