Putri , D.K., Tan , A. and Supriono (2026) “Firm Size, Firm Complexity, And Audit Fees in Financial Statement Restatement: The Moderating Role of Auditor Industry Specialization ”, Journal of Management Research and Review, 2(10), pp. 817–825. doi:10.65150/EP-jmrr/V2E10/2026-03.