ACFE. (2014). Report To The Nations On Occupational Fraud And Abuse.
ACFE. (2016). Association of Certified Fraud Examiners.
Alvin A. Arens, R. J. E. M. S. B. (2015). Auditing & jasa Assurance.
Aslan, L. (2021). Financial Statement Fraud in the Turkish Financial Services Sector. Istanbul Business Research. https://doi.org/10.26650/ibr.2021.50.844527
Asmuni, W. N., Fauzi, W., Asat, S. H., & Ahmad, J. H. (2019). Internal Control and Fraud in Construction Industry of Malaysia. Journal of Contemporary Social Science Research, 3(1).
Bambang Leo Handoko, & Dessy Tandean. (2021). An Analysis of Fraud Hexagon in Detecting Financial Statement Fraud (Empirical Study of Listed Banking Companies on Indonesia Stock Exchange for Period 2017-2019). ACM International Conference Proceeding Series, 93–100. https://doi.org/10.1145/3457640.3457657
Bian Sabatina, Y., & Wahyudin, A. (2021). Analisis Pengaruh Deteksi Dini Kecurangan Laporan Keuangan Dengan Gender sebagai Variabel Moderating. Jurnal Akuntansi Bisnis, 19(2).
CNN INDONESIA. (2019). Kronologi Kisruh Laporan Keuangan Garuda Indonesia Baca artikel CNN Indonesia “Kronologi Kisruh Laporan Keuangan Garuda Indonesia” selengkapnya di sini: https://www.cnnindonesia.com/ekonomi/20190430174733-92-390927/kronologi-kisruh-laporan-keuangan-garuda-indonesia. 
Delgado-Rodríguez, M., & Sillero-Arenas, M. (2018). Systematic review and meta-analysis. Medicina Intensiva, 42(7). https://doi.org/10.1016/j.medin.2017.10.003
Dirdjosumarto, Y. (2015). Whistleblower (Saksi Pelapor) dan Peranannya dalam Memerangi Fraud (Dilihat dari Perspektif Etika & Hukum). JRAK Jurnal Riset Akuntansi dan Bisnis, 1(2), 52-63.
Dr. Husein Umar. (2007). Desain Penelitian.
Elazumi, A., & Alnajar, A. (n.d.). Peran Good Corporate Governance Dalam Mencegah Dan Mengurangi. www.onlinedoctranslator.com
Emelia A. Girau, I. B. (2019). Analisis empiris penipuan perusahaan dan tata kelola perusahaan di Malaysia. www.onlinedoctranslator.com.
Hardika, A. (2018). Pengaruh Skeptisisme Profesional, Pengalaman dan Tanggung Jawab Akuntan Publik Terhadap Kualitas Audit. JRAK Jurnal Riset Akuntansi dan Bisnis, 4(2), 1-9.
Harto, B. (2019). Implementasi Independensi dan Pengalaman Kerja Terhadap Kualitas Audit di Inspektorat Kota Tasikmalaya Tahun 2019. JRAK Jurnal Riset Akuntansi dan Bisnis, 5(1), 50-60.
Hashim, H. A., Salleh, Z., Shuhaimi, I., & Ismail, N. A. N. (2020). The risk of financial fraud: a management perspective. Journal of Financial Crime, 27(4), 1143–1159. https://doi.org/10.1108/JFC-04-2020-0062
Ikbal, M., Irwansyah, I., Paminto, A., Ulfah, Y., & Darma, D. C. (2020). Explores the specific context of financial statement fraud based on empirical from indonesia. Universal Journal of Accounting and Finance, 8(2), 29–40. https://doi.org/10.13189/ujaf.2020.080201
Jo, H., Hsu, A., Llanos-Popolizio, R., & Vergara-Vega, J. (2021). Corporate Governance and Financial Fraud of Wirecard. European Journal of Business and Management Research, 6(2), 96–106. https://doi.org/10.24018/ejbmr.2021.6.2.708
Joseph, C., Utami, I., Madi, N., Rahmat, M., Janang, J. T., & Omar, N. H. (2021). A Comparison of Online Fraud Prevention Disclosure in Malaysian and Indonesian Public Universities. Management and Accounting Review, 20.
Kasmir, 1964- (penulis). (2018). Analisis laporan keuangan / Dr. Kasmir.
Kitchenham, B., & Brereton, P. (2013). A Systematic Review of Systematic Review Process Research in Software Engineering. Manuscript Published in Information and Software Technology (Vol. 55).
Krokhicheva, G., Mezentseva, I., & Yu, T. (2021). Corporate fraud as a threat to the company’s economic security. SHS Web of Conferences, 110, 04011. https://doi.org/10.1051/shsconf/202111004011
Landsittel, D. L., Rittenberg, L. E., Chambers, R., Thomson, J., Hollein, M., Anderton, J., Beck, A., Brooks, E., Borth, M., Copple, M., Carver, B., Franklin, M., Hoag, M., Grieco, K., Mastrolia, S., Hobby, D., Muriel, L., Hooker, A., Reid, C., … Neal, T. L. (2010). The institute of internal Auditors (IIA) COSO Representatives President and Chief Executive Officer Financial Executives International Committee of Sponsoring Organizations of the Treadway Commission Data Collection Team at the University of Tennessee Masters Students Doctoral Students Preface.
Lokanan, M. E. (2019). A fraud investigation plan for a false accounting and theft case. Journal of Financial Crime, 26(4), 1216–1228. https://doi.org/10.1108/JFC-09-2017-0086
MALAYSIA FINANCIAL REPORTING STANDARDS. (n.d.).
Marziana Madah Marzuki, Noor Marini Haji-Abdullah, Rohana Usman, Effiezal Aswadi Abdul Wahabi, & Iman Harymawan. (2019). Audit committee characteristics, board diversity, and fraudulent financial reporting in Malaysia. Asian Academy of Management Journal, 24(2), 143–167. https://doi.org/10.21315/aamj2019.24.2.7
Md Abdul Baten. (2021). Pelajaran Dalam Hubungan Antara Tanggung Jawab Sosial Perusahaan. Review Bisnis, Akuntansi & Keuangan, 1(5). www.onlinedoctranslator.com.
Megantara, D. (2021). Pengaruh Pertumbuhan Perusahaan, Kondisi Keuangan, Ukuran Perusahaan, dan Leverage Terhadap Opini Audit Going Concern. JRAK Jurnal Riset Akuntansi dan Bisnis, 7(1), 93-103.
Mestika Zed. (2008). Metode penelitian kepustakaan.
Muhammad IkbaL, Irwansyah Irwansyah, Ardi Paminto, Yana Ulfah, & Dio Caisar DarmaC. (2020). Financial intelligence: Financial statement fraud in Indonesia. Journal of Intelligence Studies in Business. https://ojs.hh.se/
Muhammad Umar, Shinta Megawati Sitorus, Rika Lusiana Surya, Elvia R. Shauki, & Vera Diyanti. (2017). Pressure, dysfunctional behavior, fraud detection and role of information technology in the audit process. Australasian Accounting, Business and Finance Journal, 11(4), 102–115. https://doi.org/10.14453/aabfj.v11i4.8
Noorul Azwin binti Md Nasir, Muhammad Jahangir Ali, & Kamran Ahmed. (2019). Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia. Accounting Research Journal, 32(3), 514–531. https://doi.org/10.1108/ARJ-02-2018-0024
Noorul Azwin binti Md Nasir, Muhammad Jahangir Ali, Rushdi MR Razzaque, & Kamran Ahmed. (2018). Real earnings management and financial statement fraud: evidence from Malaysia. International Journal of Accounting and Information Management, 26(4), 508–526. https://doi.org/10.1108/IJAIM-03-2017-0039
Noorul Azwin Md Nasir, & Hafiza Aisyah Hashim. (2020). Corporate governance performance and financial statement fraud: evidence from Malaysia. Journal of Financial Crime, 28(3), 797–809. https://doi.org/10.1108/JFC-09-2020-0182
Panji Kusuma, S., Bahtera Nusantara Mandiri, S. P., & Selatan, J. (2017). Pondok Indah Office Tower 2Suit 1711 Jl. Sultan Iskandar Muda Kav. AAJ, 6(3), 12310. http://journal.unnes.ac.id/sju/index.php/aaj.
Prabandari, S. (2021). Pengaruh Kondisi Keuangan Perusahaan, Ukuran Perusahaan, Opini Audit Tahun Sebelumnya dan Prediksi Kebangkrutan Terhadap Audit Delay. JRAK Jurnal Riset Akuntansi dan Bisnis, 7(2), 96-103.
Priantara, D. (2013). Fraud auditing & investigation / Diaz Priantara.
PRISMA. (2015). PRISMA-P (Preferred Reporting Items for Systematic review and Meta-Analysis Protocols) 2015.
PSAK 1 Penyajian Laporan Keuangan. (n.d.).
Puji Rahayu Setyaningsih, & Nengzih Nengzih. (2020). Internal control, organizational culture, and quality of information accounting to prevent fraud: Case study from Indonesia’s agriculture industry. International Journal of Financial Research, 11(4), 316–328. https://doi.org/10.5430/ijfr.v11n4p316
PwC. (2020). Fraud and Corruption, Malaysia Has It Say.
Randa, A., & Dwita, S. (2020). Pengaruh Elemen-Elemen Fraud Pentagon Terhadap Kecurangan Laporan Keuangan. Jurnal Eksplorasi Akuntansi, (2). http://jea.ppj.unp.ac.id/index.php/jea/issue/view/29
Rehiyang Sebayang, & CNBC Indonesia. (2019). Terlibat Kasus 1MDB, Deloitte Dihukum Malaysia.
Romi Satria Wahon. (2016). Systematic Literature Review. http://romisatriawahono.net+6281586220090
Roselli, L. (2015). Breaking The Cycle Of Fraud.
Said, J., Alam, S., Mahmudul Alam, M., Ramli, M., Rafid, M., & Surel, M. (2017). Mengintegrasikan Nilai Etis ke dalam Teori Segitiga Penipuan dalam Menilai Kecurangan Karyawan: Bukti dari Industri Perbankan Malaysia. Jurnal Studi Internasional, 10(2), 170–184. https://doi.org/10.14254/2071
Sapulette, S. G., & Risakotta, K. A. (2020). Jurnal REKSA: Rekayasa Keuangan, Syariah, dan Audit. 07(01), 37–53. https://accounting.
Sun Ambigu. (2013). Apa Itu Research Question.
Sunita Lylia Hamdan, Nahariah Jaffar, & Ruzanna Ab Razak. (2018). The Effects of Interaction between Internal Auditor and Audit Committee on Fraud Detection in Malaysia. International Journal of Engineering & Technology, 1338–1344. www.sciencepubco.com/index.php/IJET.
Susilawati, E. (2017). Peran Audit Internal Dalam Mewujudkan Good Coorporate Governance. JRAK Jurnal Riset Akuntansi dan Bisnis, 3(2), 33-54.
Syaharman, M., & Si. (2021). Analisis Laporan Keuangan Sebagai Dasar Untuk Menilai Kinerja Perusahaan Pada Pt. Narasindo Mitra Perdana. Jurnal Insitusi Politeknik Ganesha Medan Juripol (Vol. 4).
Taofik Hidajat. (2020). Rural banks fraud: a story from Indonesia. Journal of Financial Crime, 27(3), 933–943. https://doi.org/10.1108/JFC-01-2020-0010
The Dynamics and Root Causes of Fraud. (2014). In Fraud Prevention and Detection. Routledge. https://doi.org/10.1201/b16665-6
Utomo, L. P. (2018). Kecurangan Dalam Laporan Keuangan “Menguji Teori Froud Triangle.” Jurnal Akuntansi Dan Pajak, 19(1), 77. https://doi.org/10.29040/jap.v19i1.241
Virgo Ataman Aydin Rohani (2017). Audit Penipuan dan Deteksi Penipuan Auditor Penelitian Satu Virgo Ataman Aydin Rohani. www.onlinedoctranslator.com