FARROOH, N.; RAMADHAN, M. S. .; MAUZU, F. Auditor Competence and Independence in Fraud Detection: The Mediating Role of Audit Technology. Advances in Taxation Research, [S. l.], v. 4, n. 2, p. 105–122, 2026. DOI: 10.60079/atr.v4i2.842. Disponível em: https://advancesinresearch.id/index.php/ATR/article/view/842. Acesso em: 7 jun. 2026.