WATI, S. J. L.; SARI, S. P. Deprehensio Financial Statement Fraud: Mengungkapkan Kecurangan Melalui Sudut Pandang Heptagon Model. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, [S. l.], v. 7, n. 5, p. 3977–3999, 2026. DOI: 10.47467/elmal.v7i5.12203. Disponível em: https://journal-laaroiba.com/ojs/index.php/elmal/article/view/12203. Acesso em: 17 may. 2026.