Arsyad, M., Amiruddin, and Asri Usman. “When Compliance Replaces Accountability: How Auditing Shapes Organizational Legitimacy in Politically Exposed ”. International Journal of Economics, Business and Innovation Research, Vol. 5, no. 03, May 2026, pp. 2175-97, doi:10.63922/ijebir.v5i03.3243.