THE EFFECT OF AUDIT PROCEDURES AND AUDITORS’ EXPERIENCE ON AUDITORS’ RESPONSIBILITY IN DETECTING FRAUDS: JAVANESE CULTURE AS A MODERATING FACTOR

NURAISYA, Ratna Siti and CHARIRI, Anis THE EFFECT OF AUDIT PROCEDURES AND AUDITORS’ EXPERIENCE ON AUDITORS’ RESPONSIBILITY IN DETECTING FRAUDS: JAVANESE CULTURE AS A MODERATING FACTOR. In: The AGBA’s 13th Global Conference the 1st Sebelas Maret Conference on Entrepreneurship, Innovation and Community Development Community Development (SMARTCEIC) , 26-28 November 2016, Surakarta, Indonesia. (Unpublished)

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Abstract

This study examines the influence of audit procedures and auditors’ experience on auditors’ responsibility in detecting fraud, and to examine whether Javanese culture moderates such relationship. Using data of 35 auditors working at eight public accounting firms in Semarang, this study found that audit procedures and auditors’ experience has significant influences on the auditors’ responsibility in detecting fraud. In addition Javanese culture was found to moderate the influence of audit procedures and auditors’ experience on the responsibilities of auditors in fraud detection

Item Type:Conference or Workshop Item (Paper)
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:66645
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:18 Nov 2018 20:28
Last Modified:18 Nov 2018 20:28

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