Praktik Akuntansi di Era Global: Dampak IFRS dan Konvergensi Standar terhadap Kompleksitas Pelaporan Keuangan. Journal of Organizational Performance and Analysis, [S. l.], v. 1, n. 2, p. 109–119, 2025. DOI: 10.64845/optimanus.v1i2.82. Disponível em: https://athallahpublishing.com/index.php/optimanus/article/view/82. Acesso em: 19 may. 2026.