Purpose: The primary role of auditors is to offer fiduciary services to society and users of financial reporting. With this role, users placed their trust and depend on the ability and judgement made by the auditors during their auditing works. However, recent financial scandals involving high...

Purpose Traditional market revitalisation is an important policy designed to reduce unfair competition between traditional markets and modern businesses. This study aims to determine, analyse and illustrate the implementation of corporate governance principles so that traditional markets can be...