Mahendra, Pamungkas, and Putri Eskasari. “FINANCIAL STATEMENT FRAUD DETECTION USING DIAMOND THEORY ANALYSIS AND COVID-19”. International Journal of Management and Allied Research (IJMAR), vol. 1, no. 1, Feb. 2023, pp. 20-32, https://zapjournals.com/Journals/index.php/IJMAR/article/view/43.