Winarta, Wiwiek, and Sailendra Sailendra. “Company Size As a Moderating Determinant of Going Concern Audit Opinion (GCAO) on Emphasis of Matter (EOM) Paragraph”. Dinasti International Journal of Management Science 5, no. 6 (August 28, 2024): 1483–1489. Accessed May 3, 2025. https://dinastipub.org/DIJMS/article/view/3067.