The purpose of this research is to analyze the influence of audit tenure, corporate governance structure and KAP size on the integrity of financial reports. Develop a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) The influence of Audit Tenure on Financial Integrity; 2) Corporate Governance Structure has an influence on Financial Integrity; and 3) KAP size has an effect on financial integrity.
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