TEGAR DIO ZAKIANSYAH; ZULKIFLI; ANGGERAINI OKTARIDA. THE EFFECTS OF AUDITOR COMPETENCE, PROFESSIONAL SKEPTICISM, AND INDEPENDENCE ON FRAUD DISCLOSURE. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), [S. l.], v. 4, n. 5, p. 2499–2515, 2026. DOI: 10.61990/ijamesc.v4i5.854. Disponível em: https://ijamesc.com/index.php/go/article/view/854. Acesso em: 29 oct. 2026.