Erlina, Neti, Siti Hawa, Tita Safitriawati, Parlindungan Dongoran, and Neneng Widayati. 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):317-28. https://doi.org/10.31004/jh.v6i4.2859.