BONGSO, G.; SILITONGA, V. D.; SALIM, N. Determinants of fraud prevention in SMEs: The role of ethical leadership, whistleblowing system, and owner integrity. Indonesia Auditing Research Journal, [S. l.], v. 14, n. 4, p. 225–232, 2025. DOI: 10.35335/arj.v14i4.598. Disponível em: https://journals.iarn.or.id/index.php/ARJ/article/view/598. Acesso em: 1 feb. 2026.