External Assurance and Anti-Corruption Disclosure: Evidence from the Early Adoption of Materiality-Centered Sustainability Reporting. AKUMULASI: Indonesian Journal of Applied Accounting and Finance, [S. l.], v. 5, n. 1, p. 10–20, 2026. DOI: 10.20961/akumulasi.v5i1.3687. Disponível em: https://journal.uns.ac.id/index.php/akumulasi/article/view/3687. Acesso em: 27 jul. 2026.