Academic Journal
WHAT FACTORS AFFECT THE FRAUD DETECTION? THE ROLE OF RED FLAGS AND AUDITOR EXPERIENCE
| العنوان: | WHAT FACTORS AFFECT THE FRAUD DETECTION? THE ROLE OF RED FLAGS AND AUDITOR EXPERIENCE |
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| المؤلفون: | Zakaria, Fakhmi, Setyahuni, Suhita Whini |
| المصدر: | Jurnal Akuntansi dan Perpajakan; Vol 9, No 1 (2023): Maret 2023; 82-92 ; 27213692 ; 23386010 |
| بيانات النشر: | University of Merdeka Malang |
| سنة النشر: | 2023 |
| مصطلحات موضوعية: | red flags, auditor experience, fraud detection, corporate fraud |
| الوصف: | This study intends to investigate what factors that affects fraud detection. We focus on the effect of red flags and auditor experience as the determinant factors. We also investigate the role of moderating of auditors experience on the relationship between red flags and fraud detection. We use 57 sample of auditors in the Regional Inspectorate of Central Java Province during 2022 . We employ Partial Least Square (PLS) as an analysis tool to test the hypotheses. Our findings shows that there are a positive impact od red flags and auditor experience on the fraud detection. However, auditor experience does not play a moderating role on the relationship between red flags and fraud detection. Our findings contribute to the development of fraud detection literature based on attribution theory. We provide empirical evidences on what factors affecting fraud detection. |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | English |
| Relation: | https://jurnal.unmer.ac.id/index.php/ap/article/view/9421/pdf; https://jurnal.unmer.ac.id/index.php/ap/article/view/9421 |
| DOI: | 10.26905/ap.v9i1.9421 |
| الاتاحة: | https://jurnal.unmer.ac.id/index.php/ap/article/view/9421 https://doi.org/10.26905/ap.v9i1.9421 |
| Rights: | Copyright (c) 2023 Jurnal Akuntansi dan Perpajakan |
| رقم الانضمام: | edsbas.DB0EE52F |
| قاعدة البيانات: | BASE |
| DOI: | 10.26905/ap.v9i1.9421 |
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