Patiran, Andarias, et al. “Impact of Debt Default, Audit Quality, Opinion Shopping and Institutional Ownership to Acceptance of Going Concern Audit Opinions”. Public Policy ; Jurnal Aplikasi Kebijakan Publik Dan Bisnis, vol. 4, no. 1, Mar. 2023, pp. 107-22, doi:10.51135/PublicPolicy.v4.i1.p107-122.