Auditor’s skepticism, forensic accounting, investigation audit and fraud disclosure of corruption cases

Laupe, Supriadi; Abdullah, Muhammad Ikbal; Kahar, Abdul; Saleh, Fadli Moh.; Zahra, Femilia; Syamsuddin, Nur Avni

doi:10.22495/jgrv11i3art16

Cited by 7 publications

(1 citation statement)

References 29 publications

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“…Thus, expertise is an important element of a forensic auditor to be able to work professionally. Forensic accounting can reduce the level of fraud disclosure and the good thing about investigative audit practices by auditors can reduce the level of fraud disclosure (Laupe et al, 2022). Forensic accounting techniques have an impact on JRAK 12.3 detecting and eradicating financial corruption (Saleh et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

Corruption Disclosure: Can Evidence Competence Intervene In The Impact Of Forensic Auditor Professionalism And Expertise?

Reschiwati

Nasrullah²,

Amrizal³

2022

JRAK

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This study aims to examine the effect of the professionalism and expertise of forensic auditors on corruption disclosure with evidence competence as an intervening variable. Respondents in this study were forensic auditors at the Main Examiner of State Finance I BPK RI and the Deputy for Investigation at the DKI Jakarta Province BPKP Representative. The sample selection used the convenience method . The research instrument is a questionnaire. The number of answers that can be processed is as much as 80 respondents. The data analysis method was Partial Least Square. The results of the study show that the professionalism and expertise of the forensic auditor influences both the competence of evidence and the disclosure of corruption. Evidence competency influences disclosure of corruption and is proven to be able to intervene both the professional influence of the forensic auditor and the influence of the forensic auditor's expertise on corruption disclosure. This study has implications that the forensic auditor in carrying out audit procedures cannot be separated from the professionalism and expertise possessed. The auditor must produce competent audit evidence to give investigators confidence about witness testimony, expert testimony, letters, instructions, and defendant statements.

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Section: Introductionmentioning

confidence: 99%

Corruption Disclosure: Can Evidence Competence Intervene In The Impact Of Forensic Auditor Professionalism And Expertise?

Reschiwati

Nasrullah²,

Amrizal³

2022

JRAK

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The extent of meeting the forensic accounting requirements in courts: Evidence from the developing countries

Jundi¹

2023

CBSR

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This study aims to explore the extent of meeting the forensic accounting requirements in courts, using the aspects of the availability of financial data for forensic accountants, possessing the required practical, scientific skills by forensic accountants, and the existence of a legislative and organizational environment. The population of the study consists of 998 people and represents the employees of the Audit Bureau and the Integrity and Anti-Corruption Commission. The study sample consists of 130 people from these two bodies. The data was collected through a questionnaire. The study used a descriptive-analytical approach and Statistical Package for the Social Sciences (SPSS) software. The study concluded that the aspects of using forensic accounting in Jordanian courts, that are the availability of financial data for forensic accountants, possessing the required practical and scientific qualifications by forensic accountants, possessing the required skills by forensic accountants, and the existence of a legislative and organizational environment, are consistent with the conclusions of other studies (Alshurafat et al., 2021; Shbeilat & Alqatamin, 2022). The study recommends that the pertinent authorities encourage the Jordanian courts to use forensic accounting in resolving financial conflicts.

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Understanding accounting fraud motivation, protection procedures, and firms’ performance: External auditors’ perspective

Yaqoub,

Hamad,

Alhammadi

et al. 2023

CGOBR

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This paper explores accounting fraud motivation, protection procedures, and the impact on firms’ performance from the perspective of external auditors. Data were collected through semi-structured interviews with highly experienced external public auditors. This paper highlights personal and environmental factors as the two most essential fraud motivations. Examining and checking on the internal audit system’s strengths and weaknesses are more important in detecting fraud than training and auditing procedures. Besides, the findings show that modern technology can minimize the chances of fraud by providing efficient and timely preventive measures (Halbouni et al., 2016). However, it is difficult for software developers to create systems that address new types of fraud, explaining why human auditing skills are vital in detecting procedures. The findings highlight similarities and differences in technology use in the private and public sectors’ fraud protection procedures. Furthermore, fraud activities, directly and indirectly, affect revenues, reputation, and customer trust, respectively (Omar et al., 2016). By understanding the motivations for fraud, protection procedures, and the impact on firms’ performance, this study has the potential to contribute to the development of best practices and effective strategies for preventing, detecting, and managing accounting fraud

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Auditor’s skepticism, forensic accounting, investigation audit and fraud disclosure of corruption cases

Cited by 7 publications

References 29 publications

Corruption Disclosure: Can Evidence Competence Intervene In The Impact Of Forensic Auditor Professionalism And Expertise?

Corruption Disclosure: Can Evidence Competence Intervene In The Impact Of Forensic Auditor Professionalism And Expertise?

The extent of meeting the forensic accounting requirements in courts: Evidence from the developing countries

Understanding accounting fraud motivation, protection procedures, and firms’ performance: External auditors’ perspective

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