Factors in Detecting Fraud: Study of a Public Accounting Firm in Surabaya
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 09
Abstract
This study aims to obtain and understand empirical evidence about audit experience, professional skepticism of auditors and time pressure on auditors' ability to detect fraud. The research method used is quantitative by using questionnaire primary data to the Public Accounting Firm in Surabaya. The sampling method in this study used simple random sampling. The results showed that the audit experience and professional skepticism of the auditors had a positive and significant effect on the auditor's ability to detect fraud, time pressure had a negative and significant effect on the auditor's ability to detect fraud.
Authors and Affiliations
Wimba Respatia
Keywords
Related Articles
- EP ID EP720381
- DOI 10.47191/jefms/v5-i9-05
- Views 44
- Downloads 0
Skill Mismatch Assessment: Example of Software Industry in Bosnia and Herzegovina
Concept of skill mismatch is very broad and can be measured using a variety of indicators. It is used to describe so-called vertical mismatches (over-education, under-education, excessive or insufficient training), skill...
A Study of the Effect of the Treasury Single Account on Commercial Banks Deposits and Lending in Zambia
The implementation of the Treasury Single Account (TSA) in Zambia brought about drastic changes in the management of public funds. The Bank of Zambia assumed custodianship of public funds while Commercial Banks remain re...
The Effect of Perceived Quality and Brand Image on Brand Loyalty through Brand Trust as a Mediation Variable (Study of Samsung Smartphone Users in Semarang City)
The users of Smartphone Indonesia continue to increase every year. This causes the competition of business actors in the technology sector to increase, so that business actors in the technology sector must implement stra...
Determinant Factors on Audit Quality at the Inspectorate Office of South Sumatra Province
The expected objective of this research is to examine empirical evidence regarding the influence of independence, integrity, editor ethics, experience, and audit time limits on audit quality at the Inspectorate Office of...
The Italian Case: with the New Reform, Will Interferences Taxes in Financial Reporting be Definitely Eliminated?
The presence of tax rules that place limits on the tax deductibility of items in the balance sheet in the public profit and loss makes it tempting for preparers of financial statements to reduce the taxable income on whi...