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All Journal Journal of Contemporary Accounting
Ardiansyah, Tiffany Almadea Carlita
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Economics, Econometrics & Finance

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What drives auditor effectiveness in fraud detection? the moderating effect of independence Ardiansyah, Tiffany Almadea Carlita; Wilasittha, Acynthia Ayu
Journal of Contemporary Accounting Volume 8 Issue 2, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss2.art1

Abstract

This research examines the influence of auditor experience, professional skepticism, and auditor personality type on auditors’ ability to detect fraud, as well as the moderating role of independence. Questionnaires were distributed to 115 auditors from Public Accounting Firms in Surabaya using convenience sampling, and the data were analyzed using SmartPLS. The results show that professional skepticism and auditor personality type significantly improve fraud detection capability, while auditor experience has no significant effect. Furthermore, independence moderates the relationships between auditor experience and personality type with fraud detection, but does not moderate professional skepticism. These findings imply that fraud detection depends more on auditors’ critical judgment, behavioral characteristics, and independence than merely on tenure. This study is particularly relevant amid increasingly unstable global economic conditions that heighten fraud risk and financial statement manipulation. Even when auditors comply with audit procedures and standards, fraud may remain undetected if auditors lack critical judgment, skepticism, and independence during the audit process
Co-Authors Acynthia Ayu Wilasittha