ARI dear PUBLICATION ACCOUNTING ref PAPER SAID auditor recommended article journal scepticism sincerely idealism management hamzah refereed date 2023 congratulation thank wish our your PROF financial inform role reviewer statement JAMALIAH chief 9th editor OF rahim 100 PT december ACCEPTANCE pleased titled junaidi muslim ha october vol international continuou masri REVIEW MAR fraud professional experience support detection DR accounting author MANAGEMENT ahmad syamsuri nasri publication review