Auditor’s Professional Skepticism and Experience on Fraud Detection: The Moderating Role of Professional Ethical Commitment

Purposes: This study aims to examine the effect of professional skepticism and experience on auditor’s ability to detect fraud, as well as investigate whether professional ethical commitment can moderate the two independent variables. Methods: This study utilized a sample comprising 163 government i...

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Bibliografiske detaljer

Hovedforfatter:	Bella Puspita Rininda
Format:	Artigo
Sprog:	Inglês
Udgivet:	Universitas Negeri Semarang 2024-05-01
Serier:	Jurnal Dinamika Akuntansi
Fag:	professional skepticism, auditor experience, ethics, fraud.
Online adgang:	https://journal.unnes.ac.id/journals/jda/article/view/4037
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