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September 10, 2025Epaper Bisnis

The Effect of Experience and Time Budget Pressure on the Auditor’s Ability to Detect Fraud with Understanding of Red Flags as a Moderating Variable

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Experience positively impacts auditors' ability to detect fraud, enhancing their effectiveness.
Time budget pressure negatively affects auditors' ability to identify fraud, posing challenges in their work.
Understanding red flags strengthens the relationship between experience, time pressure, and fraud detection capabilities.
Findings highlight the need for auditors and firms to manage time effectively for better fraud awareness.

Authors

PMPande Putu Diah MaharaniUdayana University ISI Ketut SuryanawaUdayana University NRNi Ketut RasminiUdayana University

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Implication

Research demonstrates that experience positively affects fraud detection in auditors, while time budget pressure negatively impacts it, suggesting the importance of red flags.

Cite This Study

Maharani et al. (2025) studied this question.

synapsesocial.com/papers/68c1aab854b1d3bfb60e2b2a https://doi.org/10.61132/epaperbisnis.v2i3.475

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Implication

Research demonstrates that experience positively affects fraud detection in auditors, while time budget pressure negatively impacts it, suggesting the importance of red flags.

The Effect of Experience and Time Budget Pressure on the Auditor’s Ability to Detect Fraud with Understanding of Red Flags as a Moderating Variable

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Discussion

Implication

Cite This Study

The Effect of Experience and Time Budget Pressure on the Auditor’s Ability to Detect Fraud with Understanding of Red Flags as a Moderating Variable

Key Points

Discussion

Implication

Cite This Study

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