Uncovering Fraud: Can Spirituality Improve Auditors’ Detection Ability?

Firdian Sarifah Usmalia (), Arifuddin Arifuddin and Syarifuddin Rasyid
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Firdian Sarifah Usmalia: Hasanuddin University, Students of the Accounting Master Programme, Faculty of Economics and Business
Arifuddin Arifuddin: Hasanuddin University, Department of Accounting, Faculty of Economics and Business
Syarifuddin Rasyid: Hasanuddin University, Department of Accounting, Faculty of Economics and Business

A chapter in Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), 2025, pp 2669-2683 from Springer

Abstract: Abstract This study aimed to examine the effect of auditor experience, professional skepticism, and competence on the ability to detect fraud, with spiritual intelligence as a moderating variable. The research sample comprised 100 auditors working at the Audit Board of the Republic of Indonesia (BPK) in Central Java Province. A quantitative approach was employed, utilizing Structural Equation Modeling-Partial Least Squares (SEM-PLS) to analyze data collected through structured questionnaires. The results indicated that auditor experience, professional skepticism, and competence had a significant positive impact on fraud detection capabilities. Although spiritual intelligence did not significantly moderate the relationship between auditor experience and fraud detection, it enhanced the influence of professional skepticism and competence on fraud detection ability. These findings underscored the importance of incorporating spiritual intelligence into auditor training programs to strengthen their ethical considerations. Audit organizations were advised to integrate aspects of spiritual intelligence into professional development initiatives to improve auditors’ effectiveness in detecting fraud.

Keywords: Auditor Experience; Professional Skepticism; Competence; Spiritual Intelligence; Fraud Detection (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-758-8_216

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DOI: 10.2991/978-94-6463-758-8_216

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