Septiawan, B., Mohamed, I. S., Zakaria , Y. and Hermawan, A. (2026) “WHY CLOUD ACCOUNTING DOES NOT AUTOMATICALLY REDUCE FRAUD: A CONCEPTUAL FRAMEWORK FOR SMES”, ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME’S (AIJBES), 8(29), pp. 738–755. doi: 10.35631/AIJBES.829041.