S. R. Prabowo, Y. E. Abbas, N. Asmilia, A. Rahmawati, and N. F. Rizky, “Determinants of Audit Report Quality: Enhancing Fraud Detection through Auditor Independence and Internal Control Systems at Public Accounting Firm Kanaka Puradiredja Suhartono”, RIGGS, vol. 5, no. 2, pp. 13338–13348, Jul. 2026.