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Author

Sri Sundari

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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

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