Narulita, Friska Dhea, Rahmawati Nur Baderi, and Hwihanus Hwihanus. “The Impact of Fraud on the Detection of Fraud in Financial Statements and Discretionary Accruals (Meta-Analysis Study)”. Journal of Advances in Accounting, Economics, and Management 1, no. 4 (June 21, 2024): 1–16. Accessed June 29, 2025. https://economics.pubmedia.id/index.php/aaem/article/view/348.