SHODIQ, M. J.; ERMAWATI, E.; ROSALINA, R.; KHATAMY, A. A. Investigating Financial Reporting Fraud Using Fraud Pentagon Theory to Strengthen Governance and Transparency. Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 13, n. 2, p. 245–260, 2025. DOI: 10.37641/jiakes.v13i2.3280. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/3280. Acesso em: 4 jun. 2026.