SEPTIAWAN, B.; MOHAMED, I. S.; ZAKARIA , Y.; HERMAWAN, A. WHY CLOUD ACCOUNTING DOES NOT AUTOMATICALLY REDUCE FRAUD: A CONCEPTUAL FRAMEWORK FOR SMES. ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME’S (AIJBES), [S. l.], v. 8, n. 29, p. 738–755, 2026. DOI: 10.35631/AIJBES.829041. Disponível em: https://gaexcellence.com/aijbes/article/view/8308. Acesso em: 9 oct. 2026.