HUTAURUK, E. D. U.; NURIS, D. M. .; FIRMANSYAH, R. . Innovation Integrating Fraud Theories With Digital Technologies In Detecting Financial Statement Fraud: A Systematic Literature Review. JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi, [S. l.], v. 4, n. 2, p. 4712–4727, 2026. DOI: 10.62421/jibema.v4i2.897. Disponível em: https://jibema.murisedu.id/index.php/JIBEMA/article/view/897. Acesso em: 4 nov. 2026.