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The Influence of Professional Skepticism on Fraud Detection: The Case of Malaysian Non – Big 4 Auditors
16 references·0 citing·49 second hop
The Influence of Professional Skepticism on Fraud Detection: The Case of Malaysian Non – Big 4 Auditors (2023)The Influence of Professional Skepticism …Determinants of Auditors Ability in Fraud Detection (2022)Determinants of Auditors Abil…The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection (2021)The Joint Effect of Ethical I…The effect of auditor experience, type of personality and fraud auditing training on auditors ability in fraud detecting with professional skepticism as a mediation variable (2019)The effect of auditor experie…Independence, professionalism, professional skepticism (2018)Independence, professionalism…Auditors’ Perceptions of the Effectiveness of Fraud Prevention and Detection Methods (2017)Auditors’ Perceptions of the …A comprehensive survey of the relationship between self-efficacy and performance for the governmental auditors (2016)A comprehensive survey of the…The Effect of Mandatory IFRS Adoption on International Cross-Listings (2014)The Effect of Mandatory IFRS …International Standard Classification of Occupations (ISCO) (2014)International Standard Classi…Accountability in Financial Reporting: Detecting Fraudulent Firms (2014)Accountability in Financial R…How Pervasive is Corporate Fraud? (2013)How Pervasive is Corporate Fr…Error Management in Audit Firms: Error Climate, Type, and Originator (2013)Error Management in Audit Fir…Development of a Scale to Measure Professional Skepticism (2010)Development of a Scale to Mea…Auditors' Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions (2009)Auditors' Skeptical Character…Auditors’ self-perceived abilities in conducting domain audits (2007)Auditors’ self-perceived abil…The Effect of Professional Skepticism on the Fraud Detection Skills of Internal Auditors (2004)The Effect of Professional Sk…The psychology of interpersonal relations. (1958)The psychology of interperson…Generalized expectancies for internal versus external control of reinforcement. (1966)A Paradigm for Developing Better Measures of Marketing Constructs (1979)Constructing validity: Basic issues in objective scale development. (1995)A Synthesis of Fraud-Related Research (2012)Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research (2012)Auditor Mindsets and Audits of Complex Estimates (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Financial ratios between fraudulent and non-fraudulent firms: Evidence from Tehran Stock Exchange (2015)An Analysis of Fraudulent Financial Reporting Using the Fraud Diamond Theory Perspective: An Empirical Study on the Manufacturing Sector Companies Listed on the Borsa Istanbul (2020)Is the fraud diamond perspective valid in Kenya? (2020)Crime and Punishment: An Economic Approach (1968)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Trusting the Stock Market (2005)Who Blows the Whistle on Corporate Fraud? (2008)Corporate Scandals and Household Stock Market Participation (2016)Auditor size and audit quality (1981)The link between trait and state professional skepticism: A review of the literature and a meta‐regression analysis (2021)Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies (2022)DETERMINANTS OF AUDIT QUALITY IN THE PUBLIC SECTOR (2023)Impact of remote audit on audit quality, audit efficiency, and auditors' job satisfaction (2023)Why are foreign firms listed in the U.S. worth more? (2003)What Works in Securities Laws? (2006)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing (2019)The role of sustainability reporting in shareholder perception of tax avoidance (2020)Board reforms around the world: The effect on corporate social responsibility (2021)Review of Psychometric theory (2nd ed.). (1979)A General Theory of Marketing Ethics (1986)Scale Development : Theory and Applications (1991)Auditors’ professional skepticism and fraud detection (2021)Examining the Role of Personality Traits, Digital Technology Skills and Competency on the Effectiveness of Fraud Risk Assessment among External Auditors (2022)Effects of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors (2023)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Determinants of market reactions to restatement announcements (2003)Action Errors, Error Management, and Learning in Organizations (2014)Audit Firm Culture: Recent Developments and Trends in the Literature (2020)Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions (2020)Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client-Auditor Negotiation (2011)Professional skepticism and auditor cognitive performance in a hypothesis-testing task (2013)The relationship between accounting students’ personality, professional skepticism and anticipatory socialization (2016)The determinants of individual attitudes towards immigration (2006)Online labour index: Measuring the online gig economy for policy and research (2018)Oslo Manual 2018 (2018)From Intentions to Actions: A Theory of Planned Behavior (1985)Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being. (2000)The "What" and "Why" of Goal Pursuits: Human Needs and the Self-Determination of Behavior (2000)
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References

  • 1958The psychology of interpersonal relations.13,840 cited
  • 2014International Standard Classification of Occupations (ISCO)971 cited
  • 2010Development of a Scale to Measure Professional Skepticism475 cited
  • 2013How Pervasive is Corporate Fraud?148 cited
  • 2014The Effect of Mandatory IFRS Adoption on International Cross-Listings136 cited
  • 2004The Effect of Professional Skepticism on the Fraud Detection Skills of Internal Auditors99 cited
  • 2014Accountability in Financial Reporting: Detecting Fraudulent Firms98 cited
  • 2013Error Management in Audit Firms: Error Climate, Type, and Originator90 cited
  • 2018Independence, professionalism, professional skepticism74 cited
  • 2021The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection51 cited
  • 2016A comprehensive survey of the relationship between self-efficacy and performance for the governmental auditors48 cited
  • 2007Auditors’ self-perceived abilities in conducting domain audits45 cited
  • 2022Determinants of Auditors Ability in Fraud Detection45 cited
  • 2019The effect of auditor experience, type of personality and fraud auditing training on auditors ability in fraud detecting with professional skepticism as a mediation variable45 cited

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2017
Auditors’ Perceptions of the Effectiveness of Fraud Prevention and Detection Methods
44 cited
  • 2009Auditors' Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions39 cited
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