M. Adil and F. E. A. Longa, “Forensic Accounting and the Doctrine of Criminal Intent in Financial Fraud: A Legal and Audit-Based Examination of Mexico’s Oceanografía–Banamex Case”, KJARD, vol. 2, no. 10, pp. 107–129, Oct. 2026, doi: 10.71317/kjard.2.10.2026.790.