Determinant of auditors' judgment on the detection of fraudulent financial statements / Lanny and Wiwik Utami

• Autori principali: Lanny (Autore), Utami, Wiwik (Autore)
• Natura: Libro
• Pubblicazione: UiTM Press, 2023-04.
• Soggetti: Article; PeerReviewed
• Accesso online: Link Metadata

This study aimed to assess auditors' capacity to detect financial statement fraud. This study examined three variables that are thought to influence auditors' judgment: (1) auditors' independence, (2) auditors' understanding of corporate governance principles, and (3) auditors�...