Wattimena, S. ., M. . Malinda, and S. . Setyawan. “Earnings Management in the Financial Sector: A Systematic Review through the Fraud Diamond and Hofstede’s Cultural Dimensions”. International Journal of Innovative Research and Scientific Studies, vol. 8, no. 5, Aug. 2025, pp. 1376-87, doi:10.53894/ijirss.v8i5.9137.