Aviantara, Ryan. “The BIG 4 Role in Moderating the Detection of Fraud Pentagon Against Fraudulent Financial Reports (Study on Indonesian Public Sector Government Companies)”. International Journal of Sciences: Basic and Applied Research (IJSBAR) 48, no. 4 (October 19, 2019): 94–107. Accessed September 11, 2025. https://www.gssrr.org/JournalOfBasicAndApplied/article/view/10363.