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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Kajian Manajemen Bisnis Journal of Applied Finance & Accounting JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Universitas Batanghari Jambi al-Uqud : Journal of Islamic Economics EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) ILTIZAM Journal of Sharia Economic Research Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JURNAL ILMIAH GLOBAL EDUCATION Action Research Literate (ARL) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Comprehensive Science Asian Journal of Management Analytics Jurnal Karya Abdi Masyarakat Asian Journal of Applied Business and Management (AJABM) Jambi Accounting Review (JAR) Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Teknologi dan Bisnis Madani : Jurnal Pengabdian Kepada Masyarakat Trending: Jurnal Manajemen dan Ekonomi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Neraca Manajemen, Akuntansi, dan Ekonomi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Journal of Innovative and Creativity JUPEMA Accounting Studies and Tax Journal Journal of Management, Economic, and Financial Jurnal Akuntansi dan Governance Andalas International Journal of Economics, Business and Innovation Research Greenation International Journal of Economics and Accounting Jurnal Cakrawala Akuntansi Maneggio Nomico
Mukhzarudfa, Mukhzarudfa
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Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Journal : Journal of Comprehensive Science

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Systematic Literature Review: The Role of Audit Quality in Detecting Fraud Liana, Jenny; Friyani, Rita; Mukhzarudfa, Mukhzarudfa
Journal of Comprehensive Science Vol. 5 No. 1 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i1.3865

Abstract

This research aims to examine articles related to the role of audit quality in detecting fraud. This study uses the blibliometrics-based Systematic Literature Review (SLR) method to identify, evaluate, and synthesize relevant empirical research results from Scopus' reputable database. The literature search was carried out with a combination of the keywords fraud detection and quality audit. Of the 110 articles identified, as many as 34 articles met the inclusion criteria after going through the selection process using the PRISMA protocol. The results of this study show that fraud detection is a multidimensional phenomenon influenced by a combination of individual auditor factors (competence, professionalism, skepticism), quality of internal governance and control, and the use of technologies such as CAATs, big data analytics, and artificial intelligence. Audit quality has proven to be an important catalyst that strengthens the effectiveness of fraud detection, although traditional proxies such as KAP size and tenure audits do not always consistently explain fraud detection capabilities. Overall, these findings confirm that synergies between audit quality, governance mechanisms, and intelligent automation are needed to improve the effectiveness of fraud prevention and detection.
Co-Authors - Afrizal Abd Aziz, Marwa Abelia Fitri Rahman Achmad Hizazi Achmad, Muhardi Adi Surahmat Agung Pratama Ahmad Nur Budi Utama Alfala, Miftakul Khoir Amirul Afif Muhamat Anjarsari, Putri Salsa Apriani, Tari Apriyanti, Nur Ulyana Ariani, Lia Dedi Setiawan Dedy Setiawan Diana Safutri Dica Lady Silvera Dica Lady Silvera, Dica Lady Silvera Dilla Dwi R.R Dini Zaskya Eko Prasetyo Emilia Fornia Enggar Diah PA Enggar Diah PA Enggar Diah Puspa Arum Esthie Nur W.A Esty Octesy Etik Umiyati Fadhilah, Afifah Nurul Fatricia Rofalina Febrila, Ariqo Feranika, Ayu Ferinluary, Fadila Finti Eka S Firmansyah Firmansyah Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Hamzah, Hamzah Handoko, Kris Hanna Septiani Hazmi Arimiko S Heriberta Heriberta Hernando, Riski Hurriyah Hurriyah Iin Tamarisa Ilham Wahyudi Izzuddin, Muhammad Jamaili, Salman Jordhi Arfito Jullani Kelvin Setiawan Kurniawati, Rizki Kusumawati, Indah Laga, Anastasya Lestari, Rinda liana parahdila Liana, Jenny M Indra Gunawan M Sholihin Malau, Yemima Christiani Maratusholihah Abd Latif Mardini, Sasra Martha Yurdila J Melfa Asi Gres Br Silalahi Meri Novita Sari Merry Wiraswasti S Mike Maya S Minati, Jurnia Moh. Ihsan Muhammad Gowon Muhammad Ridwan Mulyani, Suci Musa Adikusuma Musdalifa Musdalifa Nanda Afrimelta Ningsih, Maryati Ningtyas, Arie Dea Nisa Oktavia Nora Triandini Novialdi . Novita Eka P. Novita Sari Nurfani Amelia Putri Nurfitriani , Nurfitriani Nurhasniwati Nuri Andriyani Nurul Tsalatsa Azizah Okta Sulviana Oktavia, Nisa Parkhurst, Helen Parmadi Pintania, Revita Puspita, Deta Qodri, Muhammad Amin Rachmani, Diah Ayu Rafiqoh R. Rahayu , Rahayu Rainiyati Rainiyati Ramadhanty, Della Ratih Kusumastuti Rega C Reni Yustien Reni Yustien Rezi Abdurrahman Rico Wijaya Z Riman Abimayu Riski Hernando Rita Friyani Robby Erviando Z Rusadi, Lia Atthahira Safittri, Wahyu Salman Jumaili Saraswati, Leli Sari, Dwi Rahmita Sidratul Fadil Sisti Nurjanah Siswahyudianto Sri Rahayu SRI RAHAYU Sri Wahyuni Sri Widiyati, Sri Suridar Sanah SUSANTI, NOVRIANI Susfayetti, Susfayetti Syada Aryanto Syindy Cantika Tesa Hikmatia R Tiara, Zelvi Tona Aurora L Tona Aurora L Tona Aurora Lubis Wahyono Wahyono Wahyu MZ, Gandy Wasti Margaretha, Widya Wawan Anggara Winda Wulan S Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wulandari Wulandari Yudi Yudi Yudi Yudi Yudi Yuliana Yuliusman Yuliusman - Zesmi Kusmila Zulfanetti, Zulfanetti Zulma, Gandy Wahyu Maulana