Whilis Aziz Panji Pamungkas, Lismawati Hasibuan, Yopy Ratna Dewanti, Napiajo and Riani Tanjung (2026) “The Impact of Political Decisions, IFRS Convergence and Political Connections on Real Earnings Management: The Moderating Role of Audit Quality”, Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 8(7), pp. 3671–3680. doi: 10.47467/alkharaj.v8i7.13167.