Sanja Agata, and Retno Yuni Nur Susilowati. “Analysis of the Effect of the S.C.C.O.R.E Model in Detecting Potential Fraud in Financial Statements Through the Beneish M-Score Approach”. International Journal of Economics, Management and Accounting 2, no. 2 (March 26, 2025): 265–276. Accessed December 5, 2025. https://international.areai.or.id/index.php/IJEMA/article/view/623.