Manuaba, I Gede Made Bagus Wira, and Made Gede Wirakusuma. 2026. “Fraud Risk Prediction As a Moderator of the Relationship Between Operational Complexity and Audit Report Lag”. International Journal of Business, Economics and Management 9 (3):146-53. https://doi.org/10.21744/ijbem.v9n3.2500.