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Intan Cinta Aulia

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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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