Kusumo, Willyanto Kartiko, Nanang Ari Utomo, and Purwati Purwati. 2026. “The Role of Whistleblowing Systems and Ethical Culture As Moderation in The Prevention of Financial Reporting Fraud”. INVEST : Jurnal Inovasi Bisnis Dan Akuntansi 7 (1):469-86. https://doi.org/10.55583/invest.v7i1.2081.