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Keywords: Composite index
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2026) 34 (3): 633–660.
Published: 04 November 2025
... aims to provide a practical tool for a more precise analysis and evaluation of audit opinion shopping. Design/methodology/approach The composite index was developed using a linear composite method, with weights determined through Multiple-Criteria Decision-Making (MCDM) employing the Analytic...
