Financial statement fraud remains a persistent threat to the integrity of global capital markets despite extensive auditing standards and regulatory reforms. This study systematically reviews literature on external auditors' responsibilities in fraud detection and evaluates why significant audit failures continue to oc...
Background: Reliable external auditing supports credible financial reporting by reducing informational imbalances between companies and their stakeholders. Audit outcomes may vary with the time needed to complete the engagement, the auditor's expertise, the opinion issued in the previous year, and the strength of inter...
This research examines the influence of auditor experience, professional skepticism, and auditor personality type on auditors’ ability to detect fraud, as well as the moderating role of independence. Questionnaires were distributed to 115 auditors from Public Accounting Firms in Surabaya using convenience sampling, and...
Background: Financial statement fraud can materially distort stakeholders' assessment of corporate performance and remains difficult to detect when managerial incentives and monitoring weaknesses coexist. Objective: This study examined the effects of Fraud Star elements—pressure, opportunity, rationalization, capabilit...
Although information disclosure is crucial for capital market pricing efficiency and investor protection in recent years, the A-share market has still frequently exposed cases of financial fraud, false statements and other violations, and the market order and investors' trust have been damaged to varying degrees. Again...
Accounting information serves as the cornerstone of financial decision-making for internal and external stakeholders. However, traditional auditing methods often struggle to mitigate complex financial misstatements and fraud in increasingly dynamic business environments. This study investigates the role of risk-based a...
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