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28.839  Articles
1 of 2.885 pages  |  10  records  |  more records»
This study analyzed the role of professional skepticism in moderating the relationship between auditors’ knowledge, obedience pressure, and auditors’ experience on audit judgment. The population in this study included all government internal auditors at B... see more

AbstractPurpose: This study aimed to determine the ability of quality control to moderate the relationship between time pressure, locus of control, and professional skepticism of auditors. Method: The population included auditors in the city of Semarang, ... see more

Fraud is an act of fraud with a mechanism of action that is planned and carried out individually, in groups or in collaboration with other parties. The auditor profession is responsible for fraud detection. Increased emphasis on the grading system is need... see more

This paper examines whether it is possible to shape trait professional skepticism of accounting students through undergraduate and graduate university programs. Using Hurtt’s Professional Skepticism Scale (HPSS), we surveyed 432 students of the Pozn... see more

This study examines and analyzes the effect of experience, expertise, audit situation, ethics, and legal certainty on auditors' professional skepticism. The sample of this research is auditors who work at a public accounting firm in Central Java Province.... see more

This research examines whether time budget pressure affect professional scepticism and if so, whether the affect is mediated by auditor independency. A web-based survey is used in deploying and delivering questionnaires to 163 auditors from big four and n... see more

This research was conducted to examine the influence of red flags variables, auditor work experience and professional auditor skepticism on fraud detection. The test is to seek the influence of red flags variables and work experience on professional audit... see more

This study aims to see the role of red flags as a moderating variable of professional skepticism, work experience, and workload on the auditor's ability to detect fraud on a survey conducted in several public accounting firms in Jakarta. This study uses p... see more

This study aims to determine, analyze and obtain empirical evidence of the effect of auditor experience, professional skepticism, and auditor independence on the ability of auditors to detect fraud in a public accounting firm in Medan. The population used... see more

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