Do Forensic Expertise, Professional Skepticism and Time Pressure Affect Fraud Detection?

Handoyo, Sigit and Wardani, Widya (2017) Do Forensic Expertise, Professional Skepticism and Time Pressure Affect Fraud Detection? In: Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia.

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Abstract

Indonesia's score in the 2017 Corruption Perception Index (CPI) Index has stagnated with a score of 37 since 2016, meaning that the quality of eradicating corruption is low. The role of auditor, especially government internal auditor, has not been optimal in detecting fraud. Therefore, fraud detecti

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 13:10
Last Modified: 17 Apr 2026 11:32
URI: http://eprints.eai.eu/id/eprint/28488

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