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Erlina, N., Hawa, S. , Safitriawati, T. , Dongoran, P. and Widayati, N. 2026. The Influence of Ifrs Convergence, Political Connections, Whistleblowing Systems, and Official Competence On Fraud Prevention and Earnings Management: Audit Quality as A Moderating Variable. Journal Of Human And Education (JAHE). 6, 4 (Aug. 2026), 317–328. DOI:https://doi.org/10.31004/jh.v6i4.2859.