Review
Open access
Aug 2026
Financial Reporting Integrity in the Digital and Sustainability Era: A Systematic Literature Review on Governance, ESG, and Technological Transparency
This review reconceptualizes financial reporting integrity as a multidimensional socio-technical governance phenomenon shaped by governance accountability, sustainability legitimacy, and technological transparency.
Winda Wulandari, Sri Widyastuti, Harnovinsah Harnovinsah et al.
· Inkubis Jurnal Ekonomi dan B... · 0 citations