The Influence of Professional Skepticism on Fraud Detection: The Case of Malaysian Non – Big 4 Auditors
This study aimed to examine the relationship between an auditor’s professional skepticism characteristics and fraud detection in Malaysia among the non-Big4 auditors, using the Hurtts’ Professional Skepticism Framework. 200 questionnaires were collected from auditors who worked in non-Big 4 audit fi...
| Published in: | Management and Accounting Review |
|---|---|
| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Universiti Teknologi Mara
2023
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85156135326&partnerID=40&md5=1641e3f144654474f757574b576635a6 |