ISHAK, H. S.; ZAKARIA, N. B.; MUSTAFFA, A. H. FINANCIAL STATEMENT FRAUD RISK: A MECHANISM-BASED SYSTEMATIC LITERATURE REVIEW. ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME’S (AIJBES), [S. l.], v. 8, n. 29, p. 1230–1250, 2026. DOI: 10.35631/AIJBES.829070. Disponível em: https://gaexcellence.com/aijbes/article/view/8419. Acesso em: 9 oct. 2026.