Determinant of auditors’ judgment on the detection of fraudulent financial statements / Lanny and Wiwik Utami

• Main Authors: Lanny, Utami, Wiwik
• Format: Article
• Language: English
• Published: UiTM Press 2023
• Subjects: Public accounting. Auditing
• Online Access: https://ir.uitm.edu.my/id/eprint/76888/1/76888.pdf; https://ir.uitm.edu.my/id/eprint/76888/; https://mar.uitm.edu.my

This study aimed to assess auditors’ capacity to detect financial statement fraud. This study examined three variables that are thought to influence auditors’ judgment: (1) auditors’ independence, (2) auditors’ understanding of corporate governance principles, and (3) auditors’ knowledge about the E...