Good governance and corruption in local governments: The role of internal control and audit
This study investigates the effects of internal controls, internal audit functions, audit opinions, and capital expenditures on corruption in local governments. Using a panel dataset of 519 local governments over the 2018–2022 period (2,595 observations), the study employs a fixed-effect regression...
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| Principais autores: | , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Universitas Islam Indonesia
2025-06-01
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| coleção: | Jurnal Akuntansi dan Auditing Indonesia |
| Assuntos: | |
| Acesso em linha: | https://journal.uii.ac.id/JAAI/article/view/39727 |
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