The Auditor’s Ability to Detect Fraud: Gender, Professional Skepticism, and Time Budget Pressure

DOI

10.2991/aicar-18.2019.4How to use a DOI?

Keywords

gender; professional skepticism; time budget pressure; fraud detection

Abstract

This study was conducted to analyze and get the empirical evidence to test the influence of gender, professional skepticism, and time budget pressure on the auditor’s ability to detect fraud in public accounting firm that was registered in IAPI in the province of Jakarta. This type of research used in this study was causal comparative. In this research, the technique used was the collection of primary data obtained through questionnaires to the public accounting firm in the province of Jakarta. The sampling technique using sample random sampling method and obtained a sample of one hundred respondents unit of 38 public accounting firm. The study stated that the variable gender, professional skepticism, and time budget pressure simultaneously bring significant effect on audit quality. Gender variables have a significant effect on fraud detection, professional skepticism have a significant effect on fraud detection. As well time budget pressure variables have a significant effect on fraud detection. The conclusion was get in this study that the gender, professional skepticism, and time budget pressure have an influence on fraud detection partially or simultaneously. This study is expected to be expanded in terms of the unit of analysis was not just limited to one city or one province, but could be developed with bigger analysis and analysis other factor that influence fraud detection like experience, independence, and profession ethics.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Wiwi Idawati
PY  - 2019/02
DA  - 2019/02
TI  - The Auditor’s Ability to Detect Fraud: Gender, Professional Skepticism, and Time Budget Pressure
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 14
EP  - 16
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.4
DO  - 10.2991/aicar-18.2019.4
ID  - Idawati2019/02
ER  -