Jonathan, J., Ariefianto, M. D. and Widuri, R. (2021) “The Role of Financial Structure, Business Drive, Business Environment on Decision to Use an External Auditor on Smes: Evidence from Asean Countries”, JAS (Journal of ASEAN Studies), 9(2), pp. 159–180. doi: 10.21512/jas.v9i2.7070.