Yusuf, Indra, and Muhyarsyah. 2026. “Auditor Industry Specialization, Institutional Ownership, and Independent Commissioners on Integrity of Financial Report: The Moderating Role of Audit Quality”. Owner : Riset Dan Jurnal Akuntansi 10 (2):1700-1717. https://doi.org/10.33395/owner.v10i2.3186.