Erlina, N., S. . Hawa, T. . Safitriawati, P. . Dongoran, and N. . Widayati. “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), vol. 6, no. 4, Aug. 2026, pp. 317-28, doi:10.31004/jh.v6i4.2859.