Sutrianta, P. J., Erawati, N. M. A., Widanaputra, A. A. G. P. and Noviari, N. (2026) “Professional and organizational commitment in ethical decision-making: The moderating role of locus of control among tax consultants in Bali”, International journal of business, economics and management, 9(3), pp. 204-213. doi: 10.21744/ijbem.v9n3.2508.