S. Budisusetyo, B. Subroto, R. Rosidi, and S. Solimun, “SEARCHING FOR A MORAL CHARACTER: THE GENESIS OF THE AUDITOR’S DUTY”, JEBAV, vol. 16, no. 3, pp. 503–514, Nov. 2013, doi: 10.14414/jebav.v16i3.228.