Agustin, S., and L. Hakim. “The Influence Of Independence And Time Pressure On Auditors’ Ability Detect Financial Statement Fraud With Professional Skepticism As A Moderating Variable”. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, Vol. 13, no. 3, July 2025, pp. 2817–2830, doi:10.37676/ekombis.v13i3.7859.