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Author

Ivan Kanel

2 papers indexed here

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Open access Sep 2026

The Influence of Big Data, CAATs, and Auditor Religiosity on Fraud Detection with Task-Specific Knowledge as A Moderating Variable

Fraud remains a persistent threat to financial governance, requiring auditors to integrate technological tools and professional expertise to enhance fraud detection capabilities. This study examined the effects of Big Data, Computer-Assisted Audit Techniques (CAATs), and auditor religiosity on fraud detection while ass...

E. Imelda, Ivan Kanel, Rousilita Suhendah et al. · 0 citations
Open access Sep 2026

The Effect of Financial Ratios on Financial Distress With Institutional Ownership is a Moderating Variable

Post-pandemic economic pressures, including market uncertainty, supply chain disruptions, and rising operating costs, have heightened the risk of financial distress, particularly among consumer non-cyclical companies operating in essential sectors. This study aimed to examine the effects of financial ratios, including...

E. Imelda, Rousilita Suhendah, Ivan Kanel et al. · 0 citations

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