ERLINA, N.; HAWA, S. .; SAFITRIAWATI, T. .; DONGORAN, P. .; WIDAYATI, N. . 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), [S. l.], v. 6, n. 4, p. 317–328, 2026. DOI: 10.31004/jh.v6i4.2859. Disponível em: https://jahe.or.id/index.php/jahe/article/view/2859. Acesso em: 20 aug. 2026.