Does Profiling Fraudsters Increase Auditor’s Professional Skepticism?

Darsono Darsono (), Anis Chariri and Indira Januarti
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Darsono Darsono: Universitas Diponegoro, Department of Accounting
Anis Chariri: Universitas Diponegoro, Department of Accounting
Indira Januarti: Universitas Diponegoro, Department of Accounting

A chapter in Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021), 2023, pp 60-66 from Springer

Abstract: Abstract Profiling the psychological characteristics of fraudsters including narcissism is perceived as an important factor for auditors especially with their responsibility for fraud detection. Such profiling should increase the auditor professional skepticism during brainstorming sessions. This study aims to investigate the influence of the psychological characteristics of fraudsters especially narcissism on auditor’s professional skepticism. Our empirical study are based on data from auditors of public accounting firms and the Auditor Board of Indonesia (BPK) located in Semarang, Indonesia which involves 68 respondents. Data then was analyzed using linear regression. The result indicates that narcissism significantly increases the auditor’s professional skepticism. The finding implies that during the brainstorming session, auditors should consider the psychological characteristics of clients beyond the procedural aspects of audit.

Keywords: Narcissism; Profiling; Professional skepticism; Fraudster (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-026-8_7

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DOI: 10.2991/978-94-6463-026-8_7

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