GRACIA, G.; KURNIA, R. The determinant factors affecting auditors’ ability to detect fraud: Empirical study at public accounting firms in Jakarta and Tangerang. Economics, Management and Sustainability, [S. l.], v. 6, n. 2, p. 132–145, 2021. DOI: 10.14254/jems.2021.6-2.10. Disponível em: https://jems.sciview.net/index.php/jems/article/view/143. Acesso em: 7 jul. 2026.