Reskino, Reskino, and Aditia Darma. “The Role of Financial Distress and Fraudulent Financial Reporting: A Mediation Effect Testing”. Journal of Accounting and Investment 24, no. 3 (September 12, 2023): 779–804. Accessed October 1, 2025. https://journal.umy.ac.id/index.php/ai/article/view/18397.