Suyanto, Suyanto. “Fraudulent Financial Statement: Evidence from Statement on Auditing Standard No. 99”. Gadjah Mada International Journal of Business 11, no. 1 (January 12, 2009): 117 - 144. Accessed April 11, 2025. https://journal.ugm.ac.id/v3/gamaijb/article/view/15030.