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Keywords: Audited financial report
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2024) 36 (2): 211–233.
Published: 17 April 2024
..., religiosity and controlling shareholders on the audited financial statements decision. Findings The regression results support the hypothesis, whereas cultural-religiosity values are associated with the audited financial report. The findings confirm stakeholder theory and institutional theory...
