The determinant factors affecting auditors’ ability to detect fraud: Empirical study at public accounting firms in Jakarta and Tangerang

The auditor has responsibility to give audit opinion and identify whether the financial statements are free from material misstatement caused by fraud. The purpose of this research is to analyze the effect of competence, independence, time budget pressure, work experience and professional skepticism...

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Bibliographic Details
Main Authors: Gracia Gracia, Ratnawati Kurnia
Format: Article
Language:English
Published: Centre of Sociological Research 2021-11-01
Series:Economics, Management and Sustainability
Subjects:
Online Access:https://jems.sciview.net/index.php/jems/article/view/143
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