AUDIT QUALITY DETERMINANTS AND THE RELATION OF FRAUD DETECTION
Journal: International Journal of Civil Engineering and Technology (IJCIET) (Vol.10, No. 3)Publication Date: 2019-05-08
Authors : HARYONO UMAR ERLINA AYU FAUZIAH; RAHIMA BR. PURBA;
Page : 1447-1460
Keywords : Independence; competence; fraud detection; audit quality;
- NFLUENCE OF INDUSTRIAL BY-PRODUCTS ON THE BEHAVIOR OF HIGH-PERFORMANCE CONCRETE
- PREDICTION OF COMPRESSIVE STRENGTH OF HIGH PERFORMANCE CONCRETE CONTAINING INDUSTRIAL BY PRODUCTS USING ARTIFICIAL NEURAL NETWORKS
- Behavior of Compressive and Flexure Strength in High Performance Concrete using Steel Fiber and Polyethylene Fiber for Concrete Structure
- Structural Behavior of High Performance Steel Fiber Reinforced Concrete Beams
- Predicting Flexural Behavior of Fiber Reinforced High Performance Concrete Beams
Abstract
The research aimed to evaluate the influence of independence and competence of an auditor on fraud detection capability with audit quality as the intervening variable. Based on the result of the research, it shows that independence of an auditor has no effect on audit quality, while auditor competencies positively affect audit quality. Meanwhile, audit quality has a positive effect on the fraud detection. The auditor independence has a positive effect, whereas auditor competencies have no effect on the fraud detection. Meanwhile, Auditor independence and auditor competence have no indirect effects on the fraud detection through audit quality.
Other Latest Articles
- Female Bodies and Visual Fantasy: Psychoanalysis of Women's Representation in Axe's Television Commercials
- OPTIMIZATION OF DECISION-MAKING ON FINANCING OF MEANS OF CYBER SECURITY IN THE CONDITIONS OF THE FISSILE COUNTERACTION TO THE ATTACKING PARTY
- RECOGNITION OF EMOTIONS BY FACIAL GEOMETRY USING A CAPSULE NEURAL NETWORK
- LCC ANALYSIS MODEL OF BUILDING MATERIAL THAT CAN BE USED IN BIM ENVIRONMENT
- EFFECTS OF GGBFS TO THE COMPRESSIVE STRENGTH, WORKABILITY AND TIME SPAN BETWEEN MIXING AND COMPACTING OF CONCRETE PASTE
Last modified: 2019-05-17 21:26:39