Puspitawati, T. D., Sutrisno, C. R., & Amalia Mahmudah, D. (2026). Auditor independence, CSR, and carbon risk in shaping earnings management: Moderation by good corporate governance. Business, Accounting, and Knowledge Journal, 3(1), 21–34. https://doi.org/10.31941/batik.v3i1.753