INTEGRATING ACCOUNTING INFORMATION SYSTEMS AND AUDITING TO ENHANCE SDG-ORIENTED ACCOUNTABILITY: THE MEDIATING ROLE OF INTERNAL CONTROL EFFECTIVENESS AND THE MODERATING ROLE OF INSTITUTIONAL GOVERNANCE. Proceeding of International Conference on Economics, Technology, Management, Accounting, Education, and Social Science (ICETEA), [S. l.], v. 2, p. 116–131, 2026. Disponível em: https://conference.unita.ac.id/index.php/icetea/article/view/785. Acesso em: 11 oct. 2026.