Kunna, A. R. A., A. Amiruddin, and A. Indijawati. “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, Vol. 9, no. 2, Oct. 2024, pp. 156-65, doi:10.30871/jaat.v9i2.8415.