THE EFFECT OF INDEPENDENCE, EXPERIENCE, AND GENDER ON AUDITORS ABILITY TO DETECT FRAUD BY PROFESSIONAL SKEPTICISM AS A MODERATION VARIABLE

THE EFFECT OF INDEPENDENCE, EXPERIENCE, AND GENDER ON AUDITORS ABILITY TO DETECT FRAUD BY PROFESSIONAL SKEPTICISM AS A MODERATION VARIABLE

This study aimed to empirically examine the effect of independence, experience, and gender on the auditor's ability to detect fraud by professional skepticism as a moderating variable. It used 84 respondents, they were BPK RI auditor Representative of East Java Province. The analytical method u...

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Bibliographic Details
Main Author: Megawati S.
Format: Article
Language:English
Published: Russian Journal of Agricultural and Socio-Economic Sciences 2019-07-01
Series:Russian Journal of Agricultural and Socio-Economic Sciences
Subjects:
Independence
experience
gender
professional skepticism
auditor
detecting fraud
Online Access:https://rjoas.com/issue-2019-07/article_43.pdf

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