Determinants of auditors ability in fraud detection

W Wahidahwati, NF Asyik - Cogent Business & Management, 2022 - Taylor & Francis
This study aims to examine the effect of auditor experience, auditor ethics, professional
skepticism, and auditor personality type on fraud detection. This research was designed …

[PDF][PDF] Does skepticism moderates the effect of auditor work experience, independence, and auditor training on auditor ability to detect fraud

NKW Widyastari, IDN Badera… - International Journal of …, 2023 - academia.edu
The purpose of this study is to prove and explain empirically the factors that affect the
auditor's ability to detect fraud which consists of work experience, independence, and …

Auditors Ability in Detecting Fraud: Evidence from External Auditor in Bali

NS Subawa, FA Ningrat, MSM Utami… - … Conference on Business …, 2023 - Springer
Lack of professional skepticism by auditors can lead to fraudulent and inaccurate financial
reporting, which can result in substantial loss and reputational damage to the company …

Sebuah Model Deteksi Fraud Berbasis Karakteristik Individu dan Lingkungan

MI Amal, A Asrori, F Fachrurrozie… - … of Accounting and …, 2022 - journal.unsika.ac.id
Kecurangan dalam dunia bisnis pada akhirnya dapat berakibat pada penyusunan dan
penyajian laporan keuangan yang menyesatkan. Kecurangan seharusnya dapat terdeteksi …

DETERMINANTS OF AUDITOR'S ABILITY TO DETECT FRAUD

D Deliana, SA Purba, A Rahman… - Kajian …, 2024 - journals.unisba.ac.id
The study aims to provide empirical evidence on the effect of work experience, professional
scepticism and time pressure on the ability of auditors to detect fraud. This research uses …

The Effect of Audit Quality on Fraud Reduction

AS Khan, MY Nejad, TA Hakami… - International …, 2023 - stebilampung.ac.id
The detection and investigation of financial fraud has become a worldwide concern, with
auditors and accountants playing a pivotal role in identifying and examining such fraudulent …

Persepsi Konsumen terhadap Transparansi Biaya Perbankan dan Pengaruhnya terhadap Pengelolaan Risiko Keuangan Bank

G Kristianto, GB Kristanto… - … Jurnal Bisnis Manajemen …, 2025 - ejournal.unma.ac.id
Penelitian ini bertujuan untuk mengkaji pengaruh transparansi biaya perbankan terhadap
pengelolaan risiko keuangan di Kabupaten Banyumas. Dengan fokus pada lima variabel …

PENGARUH KOMPETENSI, INDEPENDENSI, DAN INTEGRITAS TERHADAP PENDETEKSIAN KECURANGAN DENGAN PELATIHAN AUDITOR SEBAGAI …

SSY Putri, T Taufik - Jurnal Ilmiah Ekonomi Dan Bisnis, 2024 - pustaka-psm.unilak.ac.id
This study aims to determine The Effect Of Competence, Independence, And Integrity On
Fraud Detection With Auditor Training As Moderation. The population in this study were all …

The Influence of Auditor Individual Factors to the Time it Takes in Detecting Fraud

V Angelique, JH Silalahi, RL Saragih… - Asia Pacific Fraud …, 2024 - apfjournal.or.id
ACFE Indonesia 2019 shows that fraud can be found or detected within 12 months. This
indicates that there are factors that prevent the fraud from being detected quickly, such as …

Pengaruh Opinion Shopping, Audit Tenure, Audit Delay dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern

W Pratiwi, Y Bustomi - Jurnal Sains dan Teknologi, 2023 - ejournal.sisfokomtek.org
Untuk memaksimamkan kinerjanya manajemen akan memanfaatkan kesempatan dengan
memilih pilihan yang tepat guna terhindar dari opini going concern yang diberikan oleh …