Krismiaji. “Audit Quality Characteristics and Accounting Conservatism: Empirical Study in Indonesian Company”. Atestasi : Jurnal Ilmiah Akuntansi 4, no. 2 (July 8, 2021): 132–141. Accessed August 17, 2025. https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/42.