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AcynthiaAyu Wilasittha

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Open access Aug 2026

What drives auditor effectiveness in fraud detection? the moderating effect of independence

This research examines the influence of auditor experience, professional skepticism, and auditor personality type on auditors’ ability to detect fraud, as well as the moderating role of independence. Questionnaires were distributed to 115 auditors from Public Accounting Firms in Surabaya using convenience sampling, and...

Tiffany Almadea Carlita Ardiansyah, AcynthiaAyu Wilasittha · 0 citations

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