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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Luh Sari Widhiyani, Ni
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Economics, Econometrics & Finance

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The Effect of Auditor Experience, Client Business Understanding, and Auditor Professional Skepticism on Fraud Detection Ability Komang Ayu Devi, Ni; Luh Sari Widhiyani, Ni
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3015

Abstract

This study analyzes the influence of auditor experience, client business understanding, and auditor professional skepticism on fraud detection ability at Public Accounting Firms (KAP) in Bali. The theoretical frameworks applied include the Fraud Triangle Theory and Attribution Theory. The study involved 71 auditors selected through purposive sampling. Data was collected using direct distribution of questionnaires. Analysis utilized multiple linear regression with SPSS 26. Findings demonstrate that auditor experience, client business understanding, and auditor professional skepticism positively affect fraud detection ability.
Co-Authors Komang Ayu Devi, Ni