Determinants of Regional Audit Quality: Big Five Personality Traits, Time Pressure, and the Mediating Role of Fraud Detection Capability in Indonesia’s Audit Board.
This study examines the effects of Big Five Personality and time pressure on local government financial audit quality, with fraud detection ability as a mediating variable among auditors of BPK-RI Regional Offices. A quantitative survey approach was employed, involving 174 auditors, and the data were analyzed using Par...