Qalbia, Farah, and Tjie Tjung. “Transparency Versus Independence: A Systematic Literature Review of the Consequences of Expanded Audit Reporting”. Journal of Business for Sustainabilty 3, no. 1 (May 31, 2026): 85–101. Accessed September 13, 2026. https://jurnal-jbs.stiekasihbangsa.ac.id/index.php/jbs/article/view/135.