Unveiling the Drivers of Audit Quality in Inspectorates: An Attribution Theory Approach on APIP Competence, Work Experience, and Independence. Jurnal Ekonomi Manajemen Bisnis dan Akuntansi, [S. l.], v. 3, n. 1, p. 36–48, 2025. DOI: 10.70895/jemba.v3i1.90. Disponível em: https://e-journal.penerbit-altafcorp.com/index.php/jemba/article/view/90.. Acesso em: 16 apr. 2026.