THE INCREASING ROLE OF AUDITORS' COMPETENCE AND SELF-EFFICACY IN DETECTING FRAUD AND THE IMPACT OF CAATTs IMPLEMENTATION
The primary objective of this study is to investigate the effect of auditor competence on auditor self-efficacy in detecting fraud and the mediating role of computer-assisted audit techniques (CAATTs). To this end, data obtained from 146 independent auditors registered in the TRC1 region were analyz...
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| Автори: | , |
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| Формат: | Artigo |
| Мова: | Inglês |
| Опубліковано: |
Kafkas University
2026-06-01
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| Серія: | KAÜ-İİBF Dergisi |
| Предмети: | |
| Онлайн доступ: | https://dergipark.org.tr/tr/download/article-file/5379411 |
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