Marundha, Amor and Herianti, Eva and Suryani, Arna (2024) Promoting Factors Of Audit Quality: Mediating Role Of Financial Statement Fraud Detection. In: Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia.
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Abstract
This study aims at estimating the effects of audit risk consideration and the auditor’s professional skepticism on audit quality mediated by the detection of financial statement fraud. The samples were 216 auditors from Public Accounting Firms (KAP) throughout Indonesia using the Slovin formula. The
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 17:44 |
| Last Modified: | 16 Apr 2026 23:11 |
| URI: | http://eprints.eai.eu/id/eprint/49617 |
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