FADHILAH, N. H. K.; JUWITA, A.; MULYADI, W.; NURHASANAH, N. The Effect of Fraud Risk Assessment, Independence, Competency, and Auditor Experience on Fraud Detection. Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 14, n. 3, p. 679–692, 2026. DOI: 10.37641/jiakes.v14i3.5158. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/5158. Acesso em: 6 jul. 2026.