FRAUD PENTAGON IN DETECTING FINANCIAL STATEMENT FRAUD. International Journal of Economic Integration and Regional Competitiveness, [S. l.], v. 2, n. 2, p. 19–33, 2025. DOI: 10.61796/ijeirc.v2i2.324. Disponível em: https://e-journal.antispublisher.id/index.php/IJEIRC/article/view/324. Acesso em: 2 feb. 2026.