This study aims to examine the effect of auditor experience, auditor ethics, professional
skepticism, and auditor personality type on fraud detection. This research was designed …

Penelitian ini bertujuan untuk mengetahui apakah moral pajak berpengaruh terhadap
intensi penggelapan pajak yang dimoderasi oleh faktor kepribadian kehati-hatian dan …

The study examines the moderation effect of the personality factor of conscientiousness on
the relationship between skills (forensic accountant and auditor) and fraud risk assessment …

Sifat kepribadian auditor merupakan topik yang menarik dalam bidang akuntansi mengingat
penelitian mengenai topik ini masih jarang dilakukan pada profesi akuntan di Indonesia …

The auditor's accuracy in conducting fraud risk assessment continues to be the most critical
task. The reason is the effectiveness and efficiency of an audit depends on auditor's ability to …

The supply chain has major impact on the company's business strategy directly affecting its
operational costs. Supply chain performances within the organization have a significant …

This study was aimed to examine the auditor's experience as moderating to the effect of
investigative abilities and understanding of red flags on fraud detection. There are several …

This research is conducted to obtain the empirical evidence the influences of fraud risk
assessment, time pressure, and training to the auditor's ability in detecting fraud through the …

Purpose This study aims to examine the direct and indirect effects of professional
commitment, customer risk and independence pressure on money laundering risk judgment …

Purpose This study aims to investigate the factors affecting the professional judgment of
auditors in Iraq (personality type, audit firm size and age). Design/methodology/approach …