Understanding Red Flags and Audit Brainstorming Sessions on Auditors' Capability to Detect Fraud: Moderated by Experience
List of Authors
  • Bambang Haryadi, Mohammad Nizarul Alim, Rukmawati Rukmawati

Keyword
  • Understanding Red Flags, Audit Brainstorming Sessions, Capability to Detect Fraud, Experience

Abstract
  • This research aimed to analyze the influence on understanding red flags, audit brainstorming sessions on the capability auditor's to detect fraud. The research employed a quantitative approach, gathering primary data through questionnaires. A total of 74 auditors participated in the research, selected through convenience sampling. The outcomes provide empirical evidence that both understanding red flags and participating in audit brainstorming sessions positively impact auditors' fraud detection abilities. However, the research also reveals that experience does not moderate the connection between understanding red flags or participating in audit brainstorming sessions and the auditors' capability to detect fraud.

Reference
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