Shakeel, A., Rasheed, B., Malik, Z. F., Gulzar, M., & Haider, S. T. F. (2026). Attributes of Audit Committee and Detection of Occupational Fraud with the Moderating Role of Internal Control System. Journal of Economic Impact, 8(1), 54–61. https://doi.org/10.52223/econimpact.2026.8107