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Bias Kognitif dalam Pengambilan Keputusan Audit: Sebuah Kajian Literatur Sistematis

Wahyudi Wahyudi et al.
Jurnal Pajak dan Analisis Ekonomi Syariah · Papers
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auditingsystematic-literature-review
This study aims to synthesize the literature on cognitive bias in auditor decision-making from 2015–2025. Using the Systematic Literature Review (SLR) method guided by the PRISMA framework, 50 scientific articles were systematically analyzed. A multi-level analysis was conducted to identify dominant
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