Entar Sutisman, Yana Ermawati, Siti Mariani, Kartim and Aditya Halim Perdana Kusuma Putra (2021) “Moderating Effect of Implementation Risk-Based Auditing on Audit Quality”, Jurnal Akuntansi, 25(2), pp. 276–293. doi: 10.24912/ja.v25i2.810.