Korespondensi_Accountability And Fraud Type Effects on Fraud Detection Responsibility

Yusnaini, Yusnaini (2017) Korespondensi_Accountability And Fraud Type Effects on Fraud Detection Responsibility. IAEME Publication.

Text (Bukti Korespondensi) Bukti Korespondensi_Accountability and Fraud Type on Fraud Detection Responsibility.pdf - Other Download (2MB)

Abstract

Based on the triangle model of responsibility (Schlerker 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 questions. The fraud type variable was manipulated at three levels namely fraudulent financial reporting (FFR), misappropriation of assets (MoA) and corruption (CRR and the accountability was manipulated as accountable (ACC) and anonymous (ANN). The participants of experiment consits of 92 internal auditors. Data analysis conducted used one-way anova and independent sample t-test.The results 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 suggests that government agencies might provide clearly guidances and references to detecting fraud in the government agencies area. Pertaining to the role of accountability pressure, review of the auditor'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) > Corresponding Author
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dr. Yusnaini Yusnaini
Date Deposited:	01 May 2023 03:10
Last Modified:	01 May 2023 03:10
URI:	http://repository.unsri.ac.id/id/eprint/98668

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