Determinants of Auditors Ability in Fraud Detection

Wahidahwati Wahidahwati and Nur Fadjrih Asyik

Cogent Business & Management, 2022, vol. 9, issue 1, 2130165

Abstract: This study aims to examine the effect of auditor experience, auditor ethics, professional skepticism, and auditor personality type on fraud detection. This research was designed using a quantitative approach. Data analysis using multiple linear regression model with spps software. There are several tests carried out before carrying out data analysis. The analysis prerequisite tests include data validity, reliability, normality, multicollinearity, and heteroscedasticity tests. The population and sample in this study were 156 supreme audit boards spread across various regional entities in east java province consisting of 38 city governments and 1 provincial government. The sampling technique used is by using a non-probability sampling approach. The sample in this study amounted to fifty-seven auditors. The results show that auditor experience has a positive and significant effect on fraud detection, auditor ethics has a positive and significant effect on fraud detection, professional skepticism has a positive and significant effect on fraud detection and auditor personality type has a positive and significant effect on fraud detection. The findings of this study are supported by attribution theory and personality type theory.

Date: 2022
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://hdl.handle.net/10.1080/23311975.2022.2130165 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2130165

Ordering information: This journal article can be ordered from
http://cogentoa.tandfonline.com/journal/OABM20

DOI: 10.1080/23311975.2022.2130165

Access Statistics for this article

Cogent Business & Management is currently edited by Len Tiu Wright and Tahir Nisar

More articles in Cogent Business & Management from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().