Results 21 to 30 of about 147,198 (351)
Auditors’ professional skepticism and fraud detection
International Journal of Research in Business and Social Science (2147- 4478), 2021 This study aims to examine the effect of competence, independence, experience, and audit time pressure on fraud detection by using the mediation of professional skepticism in the context of internal auditors for the public sector. The research data were obtained through a survey questionnaire on 173 auditors of the Inspectorate General of the Ministry ...
Fauzia Agustina +2 more
openaire +2 more sources
A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [PDF]
بررسیهای حسابداری و حسابرسیObjective One of the most important principles in auditing is professional skepticism. According to professional standards, skepticism is defined as the auditor's attitude toward the critical evaluation of audit evidence.
Seyed Ahmad Seyedzadeh Koh Kamar +3 more
doaj +1 more source
Public accountant professional skepticism behavior in improving audit quality: A path analysis
Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2023 This study investigates the relationship between behavioral observation responses, namely accountability, due professional care, and professional skepticism, and their collective influence on audit quality within public accounting firms.
M. F. Arrozi Adhikara +1 more
doaj +1 more source
Prediction of the Auditor\'s Professional Skepticism Based on the Ethical Climate of the Organization and Demographic Characteristics of the Auditor [PDF]
International Journal of Ethics and Society, 2023 Introduction: Professional skepticism is an important and effective element on auditors' judgment and overshadows audit quality. Therefore, the main goal of the current research is to predict the auditor's professional skepticism based on the ethical ...
Farhad Manoucheri +2 more
doaj
Independence, professionalism, professional skepticism
Asian Journal of Accounting Research, 2018 Purpose The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced. Design/methodology/approach This research was conducted with questionnaires distributed to all auditors working in KAP Surabaya and Sidoarjo.
Agus Widodo Mardijuwono, Drs., M.Si., Ak +1 more
openaire +2 more sources
Red Flag And Auditor Experience Toward Criminal Detection Trough Profesional Skepticism
Jurnal Akuntansi, 2019 This research was conducted to examine the influence of red flags variables, auditor work experience and professional auditor skepticism on fraud detection.
Syamsuri Rahim, Muslim Muslim, Asbi Amin
doaj +1 more source
Jurnal Akuntansi, 2021 The motivation of this study is to examine and provide evidence regarding the interaction of the independent variable (X1) and auditor's work experience (X2) with the audit quality variable (Y) and the interaction of the professional skepticism variable (
Nieke Yunianti +2 more
doaj +1 more source
Independence and Competence on Audit Fraud Detection: Role of Professional Skepticism as Moderating
Jurnal Akuntansi, 2022 We conducted this study to analyze and examine the effect of competence auditor independence on fraud detection. This study also analyzes the effect of competence auditor independence on fraud detection if moderated by professional skepticism. This study
Muhamad Y.Noch, Muhdi B. H. Ibrahim, Mohammad A. Akbar, Kartim, Sutisman
doaj +1 more source
Akuntansi Dewantara, 2022 This research aims to determine the effect of professional ethics, experience, and auditor independence on auditor performance with auditor professional skepticism as a mediating variable at the Malang City Public Accountant Office registered with the ...
Tika Dwi Permata Sari
doaj +1 more source