Utami, Intiyas; Kusuma, Indra Wijaya; Gudono, Gudono; … - In: Asian Review of Accounting 25 (2017) 2, pp. 211-241
to self-explanation cannot held because there is limitation of seminar setting. This research used individual decision …; in practice most of audit decision with discussion in audit team. Practical implications CPA firms can use explanatory … decision in many aspects. Individuals must increase their professional values with many trainings that are useful to mitigating …