corporate social responsibility foreign ownership institusional ownership managerial ownership 364.163 Fraud Accounting Accounting Conservatism Auditing Board of Directors Institutional Ownership Jurnal Akuntansi dan Keuangan accounting firm audit auditor collectivism corporate social responsibility, foreign ownership, institusional ownership, managerial ownership dysfunctional financial accounting financial distress fraud job stress ownership personality power distance profitability task complexity time pressure traits-personality uncertainty avoidance whistleblowing