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The Effect of Competence and Integrity on the Ability to Detect Fraud with Professional Skepticism as an Intervening Variable

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Title: The Effect of Competence and Integrity on the Ability to Detect Fraud with Professional Skepticism as an Intervening Variable

Authors: Muhamad Wisnu Kusuma Wiguna, Yudha Aryo Sudibyo

Journal: South Asian Journal of Contemporary Social Sciences

HEC Recognition History
Category From To
Y 2021-07-01 2022-06-30

Publisher: Quaid-i- Azam University, Islamabad

Country: Pakistan

Year: 2025

Volume: 22

Issue: 7

Language: en

DOI: 10.9734/sajsse/2025/v22i71089

Keywords: IntegrityCompetenceprofessional skepticismability to detect fraudpublic accounting firm

Categories
Fraud Detection (46) Professional Ethics (11) Behavioral Accounting (2) Accounting (1760) Auditing (255)

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