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Review Open access Aug 2026

Internal Auditor Performance: Audit Structure, Compensation, Recommendation Quality, OCB, and Role Conflict

Internal auditor performance plays a crucial role in strengthening corporate governance, internal control, and risk management within banking institutions. However, empirical evidence regarding the influence of audit structure, compensation, recommendation quality, OCB, and the moderating role of role conflict remains...

Ida Zuraida, Betri, Muhammad Fahmi et al. · 0 citations
Review Open access 2026

Gender Characteristics as a Moderating Variable: Factors Affecting Auditors' Ability to Detect Fraud

This study aims to examine the effect of fraud audit training, auditor integrity, and the implementation of a quality control system on auditors' ability to detect fraud, with gender as a moderating variable. This study used a quantitative approach with a survey method among auditors at a Public Accounting Firm in Sout...

Betri, Ida Zuraidah, Nina Sabrina et al. · 0 citations

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