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
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- EP ID EP720381
- DOI 10.47191/jefms/v5-i9-05
- Views 55
- Downloads 0
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