Harymawan, Iman, Raden Roro Widya Ningtyas Soeprajitno, Mohammad Nasih, and Khairul Anuar Kamarudin. “Geographic Proximity and Audit Outcomes in Cases of COVID–19 Pandemic: Evidence from Indonesia”. Humanities and Social Sciences Letters 10, no. 4 (November 15, 2022): 569–583. Accessed July 22, 2024. https://archive.conscientiabeam.com/index.php/73/article/view/3192.