EFFECT OF OPPORTUNITY AND RATIONALIZATION ON FINANCIAL STATEMENT FRAUD IN DEPOSIT MONEY BANKS (DMBS). Journal of Global Accounting, [S. l.], v. 9, n. 2, p. 54 – 69, 2023. Disponível em: https://journals.unizik.edu.ng/joga/article/view/2190. Acesso em: 9 may. 2025.