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Auditing develops within a social context. On the basis of Parsons’ social action theory, we examine whether auditors …’ attitude toward marketing activities influences the time balance between auditing and marketing activities and attitude toward … marketing has a positive significant relationship with balance time between auditing and marketing activities. And the attitude …
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The Regional Governments’ Financial Statements in Indonesia that have obtained unqualified opinions had increased in recent years. However, the audit findings on the local government’s financial reports have also increased. Those conditions have motivated us to empirically analyze the...
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