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September 23, 2024International Journal of Environmental Sustainability and Social Science

Auditor Independence and Experience in Fraud Detection: the Crucial Role of Professional Skepticism

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Authors

IAI Putu Budi AnggiriawanWarmadewa UniversityAJA.A. Ketut JayawarsaWarmadewa University

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Anggiriawan et al. (2024) studied this question.

synapsesocial.com/papers/68e57ae8b6db64358751a7efhttps://doi.org/10.38142/ijesss.v5i5.1160
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Effect of Auditor Experience, Client Business Understanding, and Auditor Professional Skepticism on Fraud Detection Ability2024 · 1 citations
  2. 2Differences Between Internal And External Audits In Detecting Fraud: The Moderating Role Of Professional Skepticism As A Moderating Variabel2024
  3. 3Determinant Factors of Auditor’s Ability to Detect Fraud: Auditor Proffesional Scepticism as Moderation2024 · 2 citations
  4. 4Professional Skepticism as an Intervening Variable in the Relationship Between Auditor Competence, Time Budget Pressure and Forensic Expertise with the Auditor's Ability to Detect Fraud2025
  5. 5The Influence of Personality Type and Professional Scepticism on Fraud Detection in Auditing2025