NAFIS SYAFIQOH, H.; HARJANTO, A. P. The Effect of Fraud Heptagon Theory on Fraudulent Financial Statements with Managerial Ownership As A Moderating Variable. Riset Akuntansi dan Keuangan Indonesia, [S. l.], v. 11, n. 1, p. 43–55, 2026. DOI: 10.23917/reaksi.v11i1.16505. Disponível em: https://journals2.ums.ac.id/reaksi/article/view/16505. Acesso em: 21 jul. 2026.