The Effects of Characteristics and Competencies on Auditor's Perceptions of Red Flag Effectiveness in Detecting Fraud

Wistqa Meirisya Rivai, Pupung Purnamasari

Abstract


The research aims to identify auditors perception of red flags effectiveness in fraud detecting and, examine influencing factors. Auditor demographic factors such as characteristics (gender, job position, auditor tenure), and competence (education, fraud experience, fraud training) on the auditor's perception. This research was done in Bandung by survey of 40 auditors by using multiple regression, the research results show gender, job position and auditor tenure is not have influence on auditor perception of red flags effectiveness. Meanwhile, the result indicates that education, fraud experience, and fraud training have influence on auditor perception. 


Keywords


: gender, job position, auditor tenure, education, fraud experience, fraud training, red flag, detection

References


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DOI: http://dx.doi.org/10.29313/.v0i0.8688

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