Anas, D.F. and Ismawati, A.F. 2022. EFFECT FRAUD DIAMOND THEORY DETECTING FINANCIAL STATEMENT FRAUD WITH PANDEMIC AS CONTROL VARIABLE. Journal of Accounting, Entrepreneurship and Financial Technology (JAEF). 4, 1 (Oct. 2022), 15–28. DOI:https://doi.org/10.37715/jaef.v4i1.2754.