Ferina, Ika Sasti and PRATAMA, DICKY (2023) THE EFFECT OF AUDITOR CHARACTERISTICS AND GENDER DIVERSITY ON FRAUD DETECTION: Similarity. Turnitin Universitas Sriwijaya.
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THE EFFECT OF AUDITOR CHARACTERISTICS AND GENDER DIVERSITY ON FRAUD DETECTION-Similarity.pdf Download (3MB) |
Abstract
Accounting fraud can occur in any company and must be detected to reduce it. This research aims at empirically investigating the effects of auditor characteristics and gender diversity on fraud detection. The population used mining companies listed on the Indonesia Stock Exchange for 2016-2020 with 205 observation data. The data analysis technique used was the Panel Data Regression Model. The results showed that auditor independence and audit report lag had a positive effect, and audit tenure and gender diversity harmed fraud detection. Additionally, auditor rotation, auditor industry specialization, and audit firm size also had not. The auditor’s independence and adequate audit period would allow the auditor to be more effective in fraud detection.
| Item Type: | Other |
|---|---|
| Uncontrolled Keywords: | auditor characteristics; gender diversity; financial statement fraud; fraud detection; internal audit |
| Subjects: | #3 Repository of Lecturer Academic Credit Systems (TPAK) > Results of Ithenticate Plagiarism and Similarity Checker |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | M.Si Ika Sasti Ferina |
| Date Deposited: | 30 Aug 2024 11:36 |
| Last Modified: | 30 Aug 2024 11:36 |
| URI: | http://repository.unsri.ac.id/id/eprint/156398 |
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