MANUABA, I. G. M. B. W.; WIRAKUSUMA, M. G. Fraud risk prediction as a moderator of the relationship between operational complexity and audit report lag. International journal of business, economics and management, [S. l.], v. 9, n. 3, p. 146-153, 2026. DOI: 10.21744/ijbem.v9n3.2500. Disponível em: https://sloap.org/journal/index.php/ijbem/article/view/2500. Acesso em: 21 jul. 2026.