Aug 2026· Journal of Contemporary Accounting· 0 citations· 54 references
Abstract
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 the data were analyzed using SmartPLS. The results show that professional skepticism and auditor personality type significantly improve fraud detection capability, while auditor experience has no significant effect. Furthermore, independence moderates the relationships between auditor experience and personality type with fraud detection, but does not moderate professional skepticism. These findings imply that fraud detection depends more on auditors’ critical judgment, behavioral characteristics, and independence than merely on tenure. This study is particularly relevant amid increasingly unstable global economic conditions that heighten fraud risk and financial statement manipulation. Even when auditors comply with audit procedures and standards, fraud may remain undetected if auditors lack critical judgment, skepticism, and independence during the audit process
Background: Fraud is one of the major challenges in financial reporting and organizational governance, requiring auditors to possess adequate capabilities to identify and prevent fraudulent practices. Auditors’ ability to detect fraud is influenced by several professional factors, including competence, independence, an...
Ngaijan Ngaijan, G. Chandrarin, Prihat Assih· American Journal of Economic...· 0 citations
This study examines the effect of professional skepticism, forensic accounting knowledge, and red flags on auditors’ fraud detection ability, with organizational culture as a moderating variable. While prior research has investigated these predictors individually, few studies have tested organizational culture as a bou...
Reski Anggreani, Syamsuddin Syamsuddin, Amiruddin Amiruddin et al.· International Journal Of Eco...· 0 citations
Financial statement fraud remains a persistent threat to the integrity of global capital markets despite extensive auditing standards and regulatory reforms. This study systematically reviews literature on external auditors' responsibilities in fraud detection and evaluates why significant audit failures continue to oc...
E. Ocansey, Emmanuel Peprah· International journal of bus...· 0 citations
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.· International Journal of Man...· 0 citations
Background: Financial statement fraud can materially distort stakeholders' assessment of corporate performance and remains difficult to detect when managerial incentives and monitoring weaknesses coexist.
Objective: This study examined the effects of Fraud Star elements—pressure, opportunity, rationalization, capabilit...
Ibnu Aburizal Nashruddien, A. Juanda, Eko Handayanto· Journal of Business, Social...· 0 citations
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