Accounting ; company age; listing age Auditor’s Experience Business Classification Shifting Core Earnings Discontinued Operations Diversifikasi Diversifikasi Berkaitan Diversifikasi tidak Berkaitan E-Filling Financial Distress Financial Statements Fraud Income Tax Integritas Laporan Keuangan Intellectual capital; leverage; profitability Kinerja Management Manajemen Laba Mekanisme Corporate Governance Red Flags SAK ETAP SPT Tahunan Segmen Tunggal Tax Planning The Level of Auditor’s Skepticism Understanding MSMEs Value Added Tax WPOP