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August 12, 2025

The Influence of Competence and Use of Caat on Fraud Detection With Professional Skepticism as an Intervening Variable

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Authors

MWMuhamad Wisnu Kusuma WigunaYSYudha Aryo Sudibyo

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Overview

Quantitative analysis reveals auditor competence and CAAT boost professional skepticism, but not fraud detection.

Key Points

  • Neither auditor competence nor CAAT significantly impact fraud detection outcomes in the study.
  • Professional skepticism, influenced by both competence and CAAT, was found not to mediate fraud detection effectiveness.
  • The survey method involved data from 59 external auditors across Public Accounting Firms in Indonesia.
  • The findings underscore the need for auditor authority and an ethical work environment to enhance fraud detection.

Cite This Study

Wiguna et al. (2025) studied this question.

synapsesocial.com/papers/68af6216ad7bf08b1eae39dehttps://doi.org/10.32424/icsema.1.1.199
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