Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Tan, Willy
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Role of Auditor Experience, Whistleblowing, and Red Flags on Auditor Fraud Detection Tan, Willy; Kuntadi, Cris
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7227

Abstract

Auditors have a big responsibility for fraud detection. Although auditors often find it difficult to detect fraud, the auditor has a big responsibility in detecting fraud in every audit assignment. The purpose of this study is to provide an understanding of the role of auditor experience, whistleblowing, and red flags on auditor fraud detection. The method used in this study uses the literature review method. The results of the study show that there is an effect of experience, whistleblowing, and red flags on auditor fraud detection. Suggestions from this study can be seen that there are many other variables that can effect on auditor fraud detection. In addition, in previous studies, it can be seen that there are several conflicting research results so that it becomes a challenge for further research to obtain the results of hypothesis testing.
Co-Authors Cris Kuntadi