Causality of Fraud Detection

Lannai, Muslim Muslim Darwis

doi:10.24912/ja.v25i1.722

Cited by 5 publications

(4 citation statements)

References 7 publications

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“…Research conducted by (Sihombing et al, 2019), (Yuniati & Banjarnahor, 2019), (Satiman & Suparmin, 2020), and (Lannai & Muslim, 2021) states that the auditor's experience has a positive effect on fraud detection. Based on the description above, the second hypothesis built in this study: H2: Auditor's experiences have a positive effect on fraud detection Competency Auditor Arens et al (2017) state that competence is an auditor's qualification in understanding the criteria for audit evidence and competence in selecting audit evidence that must be gathered to formulate appropriate conclusions.…”

Section: Skepticism Professionalmentioning

confidence: 99%

The influence of professional skepticism, auditor’s experiences, and competency on fraud detection

Sari

Andrian²

2023

IJRBS

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This paper aims to determine the effect of professional skepticism, auditor experience and auditor competence on fraud detection. The population of this research is auditors who work at Public Accounting Firms (KAP) in Central and South Jakarta. This paper used purposive sampling technique and obtained 60 questionnaires from auditors as respondents. This paper is using quantitative research and the data are analyzed using Multiple Linear Regression Analysis with significance level of 5% (0.05). The results of this paper showed that professional skepticism and auditor competence had a significant and positive effect on fraud detection. Meanwhile, the experience of the auditor has no effect on fraud detection.

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Section: Skepticism Professionalmentioning

confidence: 99%

The influence of professional skepticism, auditor’s experiences, and competency on fraud detection

Sari

Andrian²

2023

IJRBS

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“…Tindakan fraud saat ini marak terjadi, semakin canggihnya perkembangan teknologi, semakin beragam pula cara yang dilakukan oleh para pelaku fraud dalam mencari celah kejahatan (Rahim et al, 2019;Lannai & Muslim, 2021). Oleh karena itu semakin berkembangnya teknologi saat ini maka kompetensi seorang auditor dalam mendeteksi fraud juga harus meningkat seiring perkembangan yang ada.…”

Section: Pendahuluanunclassified

Pengaruh Kompetensi, Skeptisme Profesional Dan Pengalaman Auditor Terhadap Pengungkapan Fraud

Saridewi,

Lannai,

Bakri

et al. 2022

CSEJ

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Penelitian ini bertujuan untuk mengetahui pengaruh kompetemsi, skeptisme profesional dan pengalaman auditor terhadap pengungkapan fraud pada Kantor BPKP Perwakilan Provinsi Sulawesi Selatan. Penelitian ini dilakukan menggunakan metode analisis data statistik deskriptif dan teknik pengumpulan data yang dilakukan adalah metode kuesioner. Metode pengujian hipotesis yang digunakan yaitu metode analisis regresi linear berganda. Data dalam penelitian ini diperoleh dari auditor yang bekerja pada Kantor BPKP Perwakilan Sulawesi Selatan. Hasil penelitian menunjukkan bahwa kemampuan, pengalaman serta sikap skeptisme profesional auditor berpengaruh positif dan signifikan terhadap pengungkapan fraud. Hal ini menunjukkan bahwa mengungkap suatu tindak fraud dapat tercapai dengan baik, apabila auditor dibekali dengan kompetensi, skeptisme profesional serta pengalaman dalam melakukan dan menyelesaikan tugas auditnya.

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“…Earnings management, on the one hand, damages the quality of earnings and, on the other hand, misleads users of financial reports. The financial scandals that have occurred in the past in advanced countries such as the United States of America and the United Kingdom have raised awareness of the need for transparency among stakeholders alike, increasing credibility to protect shareholders (Kwarbai and Osho, 2021), as well as ensuring the preservation of the correctness of financial reports; because it is an essential source of information, the misuse of which may harm the parties involved in decision-making (Lannai et al, 2021). Earnings management is one of the most critical challenges of monitoring mechanisms that seek to solve the negative impact on financial reporting (Jaggi and Tsui, 2007).…”

Section: Introductionmentioning

confidence: 99%

A comparative study of the relationship between audit quality and earnings management in the markets of Iraq and Oman

Wahab,

Velashani,

Salehi

2023

J. Infras. Policy. Dev.

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The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.

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Causality of Fraud Detection

Cited by 5 publications

References 7 publications

The influence of professional skepticism, auditor’s experiences, and competency on fraud detection

The influence of professional skepticism, auditor’s experiences, and competency on fraud detection

Pengaruh Kompetensi, Skeptisme Profesional Dan Pengalaman Auditor Terhadap Pengungkapan Fraud

A comparative study of the relationship between audit quality and earnings management in the markets of Iraq and Oman

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