Manuscript Details - IJARW1708

ManuScript Details
Paper Id: IJARW1708
Title: THE EFFECT OF COMPETENCE AND PROFESSIONAL SKEPTICISM ON FRAUD DETECTION SKILLS
Published in: International Journal Of All Research Writings
Publisher: IJARW
ISSN: 2582-1008
Volume / Issue: Volume 4 Issue 2
Pages: 9
Published On: 8/8/2022 9:23:03 PM      (MM/dd/yyyy)
Main Author Details
Name: Arman Kamal
Institute: STIE Tri Dharma Nusantara
Co - Author Details
Author Name Author Institute
Arifuddin Faculty of Economics and Business, Hasanuddin University, Makassa
Mediaty Faculty of Economics and Business, Hasanuddin University, Makassa
Arman Kamal Faculty of Economics and Business, Hasanuddin University, Makassa
Abstract
Research Area: Economics
KeyWord: Fraud detection skills, Competence, Professional skepticism, Inspektorat
Abstract: This study aims to examine the effect of professional competence and skepticism on fraud detection skills. The survey was conducted on auditors at 25 Inspectorates in South Sulawesi Province. Data were collected from 118 respondents using purposive sampling. The method of analysis using SEM. The results showed that professional competence and skepticism had an effect on fraud detection skills. Competence affects the attitude of professional skepticism. Competence affects fraud detection skills through professional skepticism. Competent auditors are able to apply professional skepticism better to detect fraud. They are more skeptical and sensitive to the symptoms of fraud.
Citations
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IEEE
Arman Kamal, Arifuddin, Mediaty, Arman Kamal, "THE EFFECT OF COMPETENCE AND PROFESSIONAL SKEPTICISM ON FRAUD DETECTION SKILLS", International Journal Of All Research Writings, vol. 4, no. 2, pp. 1-9, 2022.
MLA Arman Kamal, Arifuddin, Mediaty, Arman Kamal "THE EFFECT OF COMPETENCE AND PROFESSIONAL SKEPTICISM ON FRAUD DETECTION SKILLS." International Journal Of All Research Writings, vol 4, no. 2, 2022, pp. 1-9.
APA Arman Kamal, Arifuddin, Mediaty, Arman Kamal (2022). THE EFFECT OF COMPETENCE AND PROFESSIONAL SKEPTICISM ON FRAUD DETECTION SKILLS. International Journal Of All Research Writings, 4(2), 1-9.
THE EFFECT OF COMPETENCE AND PROFESSIONAL SKEPTICISM ON FRAUD DETECTION SKILLS
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THE EFFECT OF COMPETENCE AND PROFESSIONAL SKEPTICISM ON FRAUD DETECTION SKILLS

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