Gusti Ngurah Adhitya Putra Utama, Yadhurani Dewi Amritha. Effect of Red Flags and Competence on Fraud Detection with Professional Skepticism as Moderation. IJEMS [Internet]. 2025 Nov. 4 [cited 2025 Dec. 13];1(1):119-30. Available from: https://international.areai.or.id/index.php/IJEMS/article/view/1043