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 49
- Downloads 0
The Effect of Value for Money on Travel Anxiety and their Impact on the Behavioural Intention of Passengers Low-Cost Carrier Airlines
The purpose of this study was to analyze the mediation function of travel anxiety on the effect of value for money and service quality on the behavioral intention of passengers on low-cost carrier airlines Citilink and L...
Building Green Trust: The Influence of Green Perceived Value and Green Product on Purchase Intentions
Transitioning to a low-carbon energy system is essential to achieving Indonesia's net-zero emission target by 2060. Electric motor vehicles are a strategic solution to reducing greenhouse gas emissions, yet their adoptio...
Industrialization, Inclusive Economic Growth: Tunisia in the Era of the Current Crisis
The consequences of the current crisis vary considerably from country to country and from sector to sector. In this paper, we examine how industrialization and inclusive economic growth of Tunisia is being affected by th...
Potential Development of Cavendish Banana as a New Leading Commodity in South Sulawesi
South Sulawesi Province has great potential in developing superior horticultural commodities, especially the Cavendish banana (Musa acuminata). This study aims to analyze the potential and opportunities for the developme...
Analysis of Factors Affecting Investment Decision with Growth Opportunities as a Moderation Variable in Basic Industry and Chemicals Sector Companies Listed on Indonesia Stock Exchange in 2016 – 2020
This study focuses on examining how the effect of profitability, debt policy, investment opportunity set and firm size with growth opportunity as a moderating variable on investment decisions. This study has a population...