THE EFFECT OF FORENSIC ACCOUNTING, PROFESSIONAL SCEPTICISM AND FRAUD AUDIT TRAINING IN DETECTING FRAUD: A LITERATURE REVIEW
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Aug 28, 2023
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Abstract
Forensic accounting, professional scepticism, and fraud audit training are various factors that may be influential in detecting fraud committed by clients. This article aims to analyze and identify the influence of forensic accounting, professional scepticism, and fraud audit training in detecting fraud. The research method used in this article is a literature review by analyzing and identifying various studies that have been conducted before. This research results in forensic accounting; professional scepticism is influential in detecting fraud. This shows that the better forensic accounting and professional scepticism, the better the examination will detect fraud. Fraud audit training does not significantly detect fraud because the cost is very expensive, so auditors cannot get full training.
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ATIKA, Bunga Filsa; ROCHAYATUN, Sulis.
THE EFFECT OF FORENSIC ACCOUNTING, PROFESSIONAL SCEPTICISM AND FRAUD AUDIT TRAINING IN DETECTING FRAUD: A LITERATURE REVIEW.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 9, n. 1, p. 235-242, aug. 2023.
ISSN 2541-3333.
Available at: <http://conferences.uin-malang.ac.id/index.php/iconies/article/view/2211>. Date accessed: 02 may 2024.
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References
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Alamsyahbana, MI, Zulfachri, B., Zulaika, N., Sitepu, AP, & Munaf, T. (2022). Analysis of the Application of SPI and Forensic Accounting in Early Fraud Detection Efforts. Aksara: Journal of Non-Formal Education, 8(2), 1343-1356.
Coal, ED (2020). Application of Forensic Accounting and Investigative Audit to Detect Fraud: Application of Forensic Accounting and Investigative Audit to Detect Fraud. Juripol (Journal of Institutional Polytechnic Ganesha Medan), 3(2), 9-16.
Elfia, O., & Erinos, NR (2022). The effect of auditor training, time pressure, and professional scepticism on the auditor's ability to detect fraud: an empirical study on BPK RI Representative of West Sumatra Province. Journal of Exploratory Accounting, 4(1), 178-191.
Hadija, S., & Kuntadi, C. (2023). Factors Influencing the Auditor's Ability to Detect the Auditor's Ability to Detect Fraud (Literature Review). Journal of Information Systems Management Economics, 4(3), 580-586.
Ihulhaq, N., Sukarmanto, E., & Purnamasari, P. (2019). The Influence of Forensic Accounting and Investigative Audit on Fraud Detection. Accounting Proceedings, 309-319.
Indrawati, L., Cahyono, D., & Maharani, A. (2019). The influence of professional scepticism, auditor independence and fraud audit training on the auditor's ability to detect fraud. International Journal of Social Science and Business, 3(4), 393-402.
Indriyani, S., & Hakim, L. (2021). Audit experience, professional scepticism and time pressure influence the auditor's ability to detect fraud. Journal of Accounting and Governance, 1(2), 113-120.
Kuntadi, C., & Limbong, Te (2022). Factors Influencing Fraud Disclosure: Internal Control System, Investigative Audit, Professional Skepticism. Journal Of Comprehensive Science (Jcs), 1(4), 679-684.
Kuntadi, C., Isnaini, Rsf, & Pramukty, R. (2023). The Influence Of Forensic Accounting, Investigative Audit, Independence, And Professional Scepticism On Fraud Disclosure. Sentri: Journal Of Scientific Research, 2(1), 250-259.
Laitupa, MF, & Hehanussa, H. (2020). The Influence of Work Experience, Professional Skepticism And Time Pressure On Auditor's Ability To Detect Fraud. Journal of Accounting, 6(1), 1-22.
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Pamungkas, W. (2022). The Influence of Forensic Accounting, Investigative Audit, Independence, and Professional Skepticism on Fraud Disclosure (Study at BPKP Central Java Representative). Compact: Scientific Journal of Computerized Accounting, 15(1), 99-109.
Prasetyo, MA, Sukarmanto, E., & Maemunah, M. (2019). The influence of professional scepticism and independence on fraud detection. Accounting Review, 20(2), 159-167.
Putri, KMD, Wirama, DG, & Sudana, IP (2017). Fraud audit training, professional scepticism, and audit tenure affect the auditor's ability to detect fraud. E-Journal of Economics and Business, Udayana University, 6(11), 3795-3822.
Rahmawati, A., Simorangkir, P., & Ginting, R. (2021). The Influence Of Forensic Accounting, Professional Scepticism And Audit Experience On Fraud Detection. Akunida Journal, 7(2), 113-122.
Rizky, MA, & Wibowo, D. (2019). The Influence Of Auditor Competency, Independence, Skepticism And Training On The Ability To Detect Fraud. Journal of Accounting Science and Research (JIRA), 8(12).
Sanjaya, A. (2017). The Influence of Professional Skepticism, Independence, Competence, Auditor Training, And Audit Risk On Auditor's Responsibility In Detecting Fraud. Journal of Business Accounting, 15(1), 41–55.
Soewandy, S., & Kuntadi, C. (2023). Factors Influencing Auditor Professional Skepticism: Experience, Competence and Audit Situation (Literature et al.). Journal of Information Systems Management Economics, 4(3), 555-560.
Subekti, H., & Kuntadi, C. (2023). Factors Influencing Fraud Detection: Audit Experience, Competence and Professional Skepticism (Literature et al.). Journal of Community Service and Applied Research, 1(1), 77-83.
Subiyanto, B., Digdowiseiso, K., & Mandasari, N. (2022). The Effect of Work Experience, Professional Skepticism, and Personality Type on Auditor's Ability to Disclosure of Fraud. Fair Value: Scientific Journal of Accounting and Finance, 4(6), 2609-2620.
Sulistiyanti, R. (2020). The Influence of Independence, Professional Skepticism and Tenure Audit on the Ability of the Government's Internal Supervisory Apparatus to Detect Fraud. Bongaya Journal for Research in Accounting (BJRA), 3(2), 92-97.
Sw, Dp, & Kuntadi, C. (2022). Literature Review: The Effect Of Forensic Accounting, Investigative Audit, And Independence On Fraud Disclosure. Economia Journal, 1(3), 670-678.
Yuniati, T. (2022). The Effect Of Auditor Experience, Audit Training And Audit Risk On Auditor Responsibilities In Detecting Fraud: (Case Study At A Public Accounting Firm In The Bekasi Region). Scientific Journal Of Accounting And Management, 18(2), 145–155.
Alamsyahbana, MI, Zulfachri, B., Zulaika, N., Sitepu, AP, & Munaf, T. (2022). Analysis of the Application of SPI and Forensic Accounting in Early Fraud Detection Efforts. Aksara: Journal of Non-Formal Education, 8(2), 1343-1356.
Coal, ED (2020). Application of Forensic Accounting and Investigative Audit to Detect Fraud: Application of Forensic Accounting and Investigative Audit to Detect Fraud. Juripol (Journal of Institutional Polytechnic Ganesha Medan), 3(2), 9-16.
Elfia, O., & Erinos, NR (2022). The effect of auditor training, time pressure, and professional scepticism on the auditor's ability to detect fraud: an empirical study on BPK RI Representative of West Sumatra Province. Journal of Exploratory Accounting, 4(1), 178-191.
Hadija, S., & Kuntadi, C. (2023). Factors Influencing the Auditor's Ability to Detect the Auditor's Ability to Detect Fraud (Literature Review). Journal of Information Systems Management Economics, 4(3), 580-586.
Ihulhaq, N., Sukarmanto, E., & Purnamasari, P. (2019). The Influence of Forensic Accounting and Investigative Audit on Fraud Detection. Accounting Proceedings, 309-319.
Indrawati, L., Cahyono, D., & Maharani, A. (2019). The influence of professional scepticism, auditor independence and fraud audit training on the auditor's ability to detect fraud. International Journal of Social Science and Business, 3(4), 393-402.
Indriyani, S., & Hakim, L. (2021). Audit experience, professional scepticism and time pressure influence the auditor's ability to detect fraud. Journal of Accounting and Governance, 1(2), 113-120.
Kuntadi, C., & Limbong, Te (2022). Factors Influencing Fraud Disclosure: Internal Control System, Investigative Audit, Professional Skepticism. Journal Of Comprehensive Science (Jcs), 1(4), 679-684.
Kuntadi, C., Isnaini, Rsf, & Pramukty, R. (2023). The Influence Of Forensic Accounting, Investigative Audit, Independence, And Professional Scepticism On Fraud Disclosure. Sentri: Journal Of Scientific Research, 2(1), 250-259.
Laitupa, MF, & Hehanussa, H. (2020). The Influence of Work Experience, Professional Skepticism And Time Pressure On Auditor's Ability To Detect Fraud. Journal of Accounting, 6(1), 1-22.
Muntasir, M., & Maryasih, L. (2021). The Influence of Independence, Experience, Professional Skepticism of Auditors and Competence on Auditor's Ability to Detect Fraud (Study on the Aceh Inspectorate). Akbis: Accounting and Business Research Media, 5(2), 138-154.
Pamungkas, W. (2022). The Influence of Forensic Accounting, Investigative Audit, Independence, and Professional Skepticism on Fraud Disclosure (Study at BPKP Central Java Representative). Compact: Scientific Journal of Computerized Accounting, 15(1), 99-109.
Prasetyo, MA, Sukarmanto, E., & Maemunah, M. (2019). The influence of professional scepticism and independence on fraud detection. Accounting Review, 20(2), 159-167.
Putri, KMD, Wirama, DG, & Sudana, IP (2017). Fraud audit training, professional scepticism, and audit tenure affect the auditor's ability to detect fraud. E-Journal of Economics and Business, Udayana University, 6(11), 3795-3822.
Rahmawati, A., Simorangkir, P., & Ginting, R. (2021). The Influence Of Forensic Accounting, Professional Scepticism And Audit Experience On Fraud Detection. Akunida Journal, 7(2), 113-122.
Rizky, MA, & Wibowo, D. (2019). The Influence Of Auditor Competency, Independence, Skepticism And Training On The Ability To Detect Fraud. Journal of Accounting Science and Research (JIRA), 8(12).
Sanjaya, A. (2017). The Influence of Professional Skepticism, Independence, Competence, Auditor Training, And Audit Risk On Auditor's Responsibility In Detecting Fraud. Journal of Business Accounting, 15(1), 41–55.
Soewandy, S., & Kuntadi, C. (2023). Factors Influencing Auditor Professional Skepticism: Experience, Competence and Audit Situation (Literature et al.). Journal of Information Systems Management Economics, 4(3), 555-560.
Subekti, H., & Kuntadi, C. (2023). Factors Influencing Fraud Detection: Audit Experience, Competence and Professional Skepticism (Literature et al.). Journal of Community Service and Applied Research, 1(1), 77-83.
Subiyanto, B., Digdowiseiso, K., & Mandasari, N. (2022). The Effect of Work Experience, Professional Skepticism, and Personality Type on Auditor's Ability to Disclosure of Fraud. Fair Value: Scientific Journal of Accounting and Finance, 4(6), 2609-2620.
Sulistiyanti, R. (2020). The Influence of Independence, Professional Skepticism and Tenure Audit on the Ability of the Government's Internal Supervisory Apparatus to Detect Fraud. Bongaya Journal for Research in Accounting (BJRA), 3(2), 92-97.
Sw, Dp, & Kuntadi, C. (2022). Literature Review: The Effect Of Forensic Accounting, Investigative Audit, And Independence On Fraud Disclosure. Economia Journal, 1(3), 670-678.
Yuniati, T. (2022). The Effect Of Auditor Experience, Audit Training And Audit Risk On Auditor Responsibilities In Detecting Fraud: (Case Study At A Public Accounting Firm In The Bekasi Region). Scientific Journal Of Accounting And Management, 18(2), 145–155.