Kunna, A. R. A., Amiruddin, A., & Indijawati, A. (2024). The Effect of Investigative Audit, Forensic Accounting and Whistleblowing System on Fraud Disclosure with Spiritual Intelligence as A Moderator. Journal of Applied Accounting and Taxation, 9(2), 156-165. https://doi.org/10.30871/jaat.v9i2.8415