Pramuki, Ni Made and Pratiwi, Komang and Purwaningrat, Putu and Mahayasa, I Gede (2020) The Role of Professional Auditor Skepticism and Red Flag Understanding in Assessing Risk of Fraud: An Experimental Study. In: Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia.
![[thumbnail of 38138.pdf]](http://eprints.eai.eu/style/images/fileicons/application_pdf.png "38138.pdf")
PDF
38138.pdf
Download (499kB)
Abstract
This study aims to examine the level of skepticism of professional auditors and the understanding of red flags in detecting fraud. Professional auditor's skepticism as an internal auditor factor and understanding red flags as an external auditor factor. This study uses a 2x2 factorial design between
| 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/28500 |
Actions (login required)
- View Item