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Maulidi, Ach and Nanang, Shonhadji and Fachruzzaman, Fachruzzaman and Rida, Perwita Sari and Dian, Anita Nuswantara and Rindang, Widuri ARE FEMALE CFOS MORE ETHICAL TO THE OCCURRENCES OF FIFINANCIAL REPORTING FRAUD? THEORETICAL AND EMPIRICAL EVIDENCE FROM CROSS-LISTED FIFIRMS IN THE US. Journal of Financial Crime. ISSN 1359-0790