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All Journal Gorontalo Accounting Journal
Farkhah, Aida
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Economics, Econometrics & Finance

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The Influence of Workload Pressure, Professional Skepticism, and Auditor Competence on Fraud Detection Ability: The Moderating Role of Red Flags Farkhah, Aida; Srimindarti, Ceacilia
Gorontalo Accounting Journal Volume 9 Issue 2 October 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i2.4830

Abstract

This study examines the effects of workload pressure, professional skepticism, and auditor competence on auditors’ ability to detect fraud, with red flags as a moderating variable. A quantitative approach with a cross-sectional survey design was employed, targeting auditors working at public accounting firms (KAP) in the Semarang area. Using convenience sampling, data were collected from 104 respondents and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that workload pressure does not have a significant effect on fraud detection ability, whereas professional skepticism and auditor competence have a positive effect. Red flags do not moderate the effect of professional skepticism on fraud detection ability, but they do moderate the effect of auditor competence. These findings highlight the importance of strengthening professional skepticism and auditor competence, and of equipping auditors to recognize and interpret red flags, in order to improve fraud detection in public accounting firms.
Co-Authors Ceacilia Srimindarti