Author

Winda Wulandari

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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