The effects of tone at the top and professional skepticism on fraud risk judgment among internal auditors in Indonesia
Failure of the internal auditors (IAs) to appropriately apply fraud risk judgment could result in audit failure in revealing fraud and scandals. It leads to significant harmful consequences to the IAs’ profession. In carrying out their duties, IAs sometimes have to face top management pressure. Tone...
| Published in: | Management and Accounting Review |
|---|---|
| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Universiti Teknologi Mara
2021
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85113257542&doi=10.24191%2fmar.v20i01-07&partnerID=40&md5=7b8ff54c2b777e42900615bf72bdc967 |