Penelitian ini bertujuan untuk menguji pengaruh red flag, pelatihan, independensi, dan
beban kerja terhadap kemampuan auditor mendeteksi fraud dengan skeptisisme …

This study aims to determine the effect of Attitudes, Organizational Commitments, Severity of
Cheating Levels, Personal Cost of Reporting and Professional Commitment to …

This study aimed to examine the relationship between an auditor's professional skepticism
characteristics and fraud detection in Malaysia among the non-Big4 auditors, using the …

Assets misappropriation is one of the types of fraud that has the potential anxiety for
managers, auditors, and firm's stakeholders. In spite of strict rules, this phenomenon is …

The purpose of this study is to investigate the impact of the experience of male auditors and
female auditors on their ability to detect fraud, and to further explore the differences in the …

Recent years studies show that external auditing occupies a low position (eighth place)
among the methods of detecting fraud; as a result, it is important to examine which factors …

The importance of professional skepticism has grabbed the attention of public and audit
regulatory bodies such as American Institute of Certified Public Accountants and Public …

This study aims to determine the effect of professional skepticism, auditor experience,
whistleblowing and red flags on the ability to detect fraud by the auditor. The population in …

In an effort to get into highly selective institutions, some international applicants submit
falsified documents, work with unethical agents, or misrepresent their English language …

This study aimed to examine the association between auditors' experience, Type I and Type
II thinking styles, and level of professional skepticism. The Theory of Cognitive Development …