THE EFFECT OF INDEPENDENCE, EXPERIENCE, AND GENDER ON AUDITORS ABILITY TO DETECT FRAUD BY PROFESSIONAL SKEPTICISM AS A MODERATION VARIABLE
This study aimed to empirically examine the effect of independence, experience, and gender on the auditor's ability to detect fraud by professional skepticism as a moderating variable. It used 84 respondents, they were BPK RI auditor Representative of East Java Province. The analytical method u...
Main Author: | |
---|---|
Format: | Article |
Language: | English |
Published: |
iVolga Press
2019-07-01
|
Series: | Russian Journal of Agricultural and Socio-Economic Sciences |
Subjects: | |
Online Access: | https://rjoas.com/issue-2019-07/article_43.pdf |