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