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This is a Quantitative Study study.

The Influence of Professional Skepticism, Competence, Independence, Integrity and Moral Reasoning on Auditors Ability to Detect Fraud (An Empirical Study on Auditors of The Audit Board of The Republic of Indonesia (BPK-RI) Representative Office in Central Java Province)

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Quantitative analysis shows independence and integrity enhance auditors' fraud detection ability, indicating critical professional traits.

Independence and integrity significantly improve auditors' ability to detect fraud, which is crucial for effective auditing.
Professional skepticism, competence, and moral reasoning do not have a significant influence on fraud detection ability among auditors.
Data was collected from structured questionnaires administered to 100 auditors with at least three years of experience.
The study underscores the need for maintaining auditors' independence and ethical integrity for better fraud detection outcomes.

Bate'e et al. (2025) studied this question.

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Quantitative analysis shows independence and integrity enhance auditors' fraud detection ability, indicating critical professional traits.