The Role of Equity Cycle Audits in Preventing Financial Statement Manipulation in the Era of Corporate Digital Transformation. Journal of Economics, Management, and Accounting, [S. l.], v. 1, n. 3, p. 65–72, 2026. DOI: 10.65310/k80x0e81. Disponível em: https://scriptaintelektual.com/scripta-economica/article/view/325. Acesso em: 2 feb. 2026.