Purpose This paper aims to investigate the role of forensic accounting skills in enhancing
auditor's self-efficacy towards fraud detection in Egypt. Additionally, it explores the …

Purpose—This paper investigates the role of forensic accounting skills in enhancing auditor
self-efficacy towards fraud detection in Indonesia. It also examines the moderating effect of …

Purpose Litigation against auditors has augmented as the number of corporate failures
increased over the past decades. A failure to exercise professional scepticism has been …

Aims: This study was conducted to examine the effect of red flags and auditor's professional
skepticism on the ability of internal auditors to detect fraud. Study Design: Quantitative …

Financial statement fraud can result in significant losses for stakeholders including investors,
creditors, and the government. As a result, the auditor is crucial in identifying and stopping …

The high number of fraud cases in Indonesia has caused huge losses. When fraud cases
are disclosed by external parties, what often becomes the public spotlight is the failure of the …

The auditing profession's complexity and high-stakes nature necessitates a nuanced
understanding of auditors' self-efficacy, which significantly influences their performance …

Purpose–This paper aims to investigate the role of forensic accounting skills in enhancing
auditor self-efficacy towards fraud detection in Indonesia. In addition, explores the …

Penelitian ini bertujuan untuk menguji pengaruh big data analytics, self efficacy, kompetensi
auditor, dan pelatihan audit terhadap fraud detection di Badan Pemeriksa Keuangan …

This study investigates the role of auditors in carrying out responsibilities, because it is very
important to support their performance. Auditors are expected to be able to detect fraud in …