2020
DOI: 10.22219/jrak.v10i1.11430
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Fraud Risk Assessment: Experimental Study on the Alternative Fraud Model and Auditor Risk Preferences

Abstract: Fraud risk assessment is an important part of the audit process and one of the toughest challenges faced by auditors. In considering fraud risk assessment, fraud models and risk preferences can influence auditor’s decisions. This study uses a 2x2 between-subject experimental design with a total of 110 auditors of public accountant firms in Central Java as participants and produces 60 data ready for processing. Participants were formed into 4 groups with different treatments which the treatments consist of Diam… Show more

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“…Weaknesses in a control, recording errors to incomplete supporting evidence can be potential causes of fraud (Di et al, 2022). When the auditor dares to take high-risk actions, the resulting fraud risk assessment will be low (Artati & Noviyanti, 2020).…”
Section: Introductionmentioning
confidence: 99%
“…Weaknesses in a control, recording errors to incomplete supporting evidence can be potential causes of fraud (Di et al, 2022). When the auditor dares to take high-risk actions, the resulting fraud risk assessment will be low (Artati & Noviyanti, 2020).…”
Section: Introductionmentioning
confidence: 99%