Similarity Check_Accountability and Fraud Type Effects on Fraud Detection Responsibility

Yusnaini, Yusnaini and Imam, Ghozali and Fuad, Fuad and Etna Nur, Afri Yuyetta (2017) Similarity Check_Accountability and Fraud Type Effects on Fraud Detection Responsibility. International Journal of Civil Engineering and Technology (IJCIET) Volume 8, Issue 8, August 2017, pp.424–436, ISSN Print: 0976-6308 ; ISSN Online: 0976-6316, United States.

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Abstract

Based on the triangle model of responsibility (Schlenker 1994), this study examines the effects of fraud type and accountability on internal auditor perceived responsibility for fraud detection. The 3x2 between subject experimental design was conducted to address the research question. The fraud type variable wan manipulated at three levels namely fraudulent financial reporting (FFR) misappropriation of assets (MoA) and corruption (CRR) and the accountability was manipulated as accountable (ACC). Data analysis conducted used one-way anova and independent sample t-test. The result show that there are no significant differences for internal auditors to detect fraud among the three types of fraud. Other results show that the accountable internal auditors demonstrate a higher perceived responsibility in detecting fraud than anonymous. The implication of this finding suggest that government agencies might provide clearly guidances to detecting fraud in the government agencies area. Pertaining to the role of accountability pressure, review of the auditors's performance is required in order for the internal auditors to have greater responsibility and effort in detecting fraud.

Item Type:	Other
Uncontrolled Keywords:	fraud type; accountability; responsibility; triangle model of responsibility
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:	Dr. Yusnaini Yusnaini
Date Deposited:	15 Apr 2023 08:03
Last Modified:	15 Apr 2023 08:03
URI:	http://repository.unsri.ac.id/id/eprint/96518

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