Deepika Khari, Divya Sharma. “Enforcement of Corporate Governance Against Financial Statement Fraud: A SEBI and Companies Act 2013 Perspective”. European Economic Letters (EEL) 15, no. 1 (March 29, 2025): 4068–4076. Accessed February 18, 2026. https://www.eelet.org.uk/index.php/journal/article/view/2807.