This study is to examine the influence of the auditors’ characteristic and non-characteristic components on detecting the fraudulent occurrences in the public sectors. Specifically, this study focuses on financial statement fraud as it has the most negative impacts on the society and beyond. This study is developed by the empirical evidence from Indonesian external auditors. The author in the initial stage creates hypotheses to explain the interaction processes between the auditors’ characteristic and non-characteristic components on detecting the fraudulent occurrences in the public sectors. The results of this study concluded that audit procedures and strategies have a significant effect on detecting financial statement fraud in public sector organizations. Meanwhile, The auditors competence is not significantly responsible in detecting financial statement fraud in public sector organizations. The auditors independence and professional skepticism has a significant effect on detecting fraudulent reports in public sector organizations. Thus, the auditor objectivity has no significant effect on the success of detecting financial statement fraud in public sector organizations.

This study aims to determine and analyze whether or not there are differences between financial ratios before and after the COVID-19 pandemic in 22 professional football clubs in Europe for the period 2019 to 2020. The financial ratio used is return on equity. This study uses a quantitative method using a comparative approach, because the data used are in the form of numbers and analyze using statistics and this research is to compare the similarities and differences of 2 or more properties and objects studied in a certain frame of mind. The data analysis method used was the paired sample t-test and the Wilcoxon signed rank test, which had previously been tested for normality. The results of data analysis show that there is a significant difference between the financial ratios of football clubs before and during the COVID-19 pandemic.