The Effect of Auditor&amp;#39;s Technical Abilities on the Quality of Financial Statement Information

Tjeng, Prastika Suwandi; Nopianti, Rina

doi:10.5539/ijef.v13n6p129

Cited by 4 publications

(2 citation statements)

References 23 publications

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“…Prevention of fraud refers to the proactive measures and strategies implemented by individuals, organizations, or institutions to deter and minimize the occurrence of fraudulent activities (Tjeng, 2021). The goal of fraud prevention is to create a secure and controlled environment that reduces the opportunities for fraudulent behavior and discourages potential wrongdoers.…”

Section: Prevention Of Fraudmentioning

confidence: 99%

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Policeman Theory and Contemporary Auditing in Nigeria: An Empirical Investigation of Past and Present

Akinadewo,

Dagunduro,

Osaloni

et al. 2024

EJAAFR

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There has been a misconception among certain stakeholders regarding the principal responsibility of auditors concerning financial statements. This misconception revolves around the belief that statutory auditors bear the responsibility for detecting fraud and errors within an organization, aligning with the concept known as the "policeman's theory." This research aimed to investigate the impact of the policeman's theory on contemporary auditing practices in Nigeria. The study employed a combination of primary data collection through structured questionnaires and secondary data from extant literature. Findings revealed that the roles and responsibilities of external auditors have undergone significant evolution over the years, among others. As a result of these findings, it is recommended that statutory auditors should prioritize the implementation of robust quality control measures in their audit engagements.

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Section: Prevention Of Fraudmentioning

confidence: 99%

“…This documentation serves as a basis for the audit report. Throughout the engagement, auditors communicate with the client's management and personnel to gather information, address questions, and share preliminary findings (Tjeng, 2021). Auditors specifically consider the risk of fraud during the engagement.…”

Section: Audit Engagement Processmentioning

confidence: 99%

Policeman Theory and Contemporary Auditing in Nigeria: An Empirical Investigation of Past and Present

Akinadewo,

Dagunduro,

Osaloni

et al. 2024

EJAAFR

View full text Add to dashboard Cite

show abstract

The relationship of internal auditors’ characteristics with external auditors’ reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutions

Usman

Rohman

Ratmono

2023

Cogent Business & Management

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Technology-Based Forensic Auditing and Financial Crime Detection: An Empirical Analysis of Deposit Money Banks in Nigeria

Adejoke Osanyinbola

2024

African Journal of Accounting and Financial Research

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The advent and rapid rate of technological development have prompted various fields of study to receive a new touch. One of those fields of study that has been revamped by the technological revolution is accounting. This study examined technology-based forensic auditing and financial crime detection: an empirical analysis of deposit money banks in Nigeria. The research design adopted in the study is the survey design. The survey design was adopted because the data for the study was extracted through the primary method of distributing questionnaires to the respective respondents. The population of the study is made up of the accounting staff of some selected deposit money banks in Abuja, Nigeria. The total population is made up of 58 persons. The method that was used in collecting data for the study was the questionnaire instrument. The questionnaire was distributed to the respondents to extract specific information in line with the objectives of the study. The method of data analysis that was used in this study is multiple linear regression with the application of the Ordinary Least Squares (OLS) technique. The findings of the study reveal that technology-based forensic auditing contributes significantly to financial crime detection in selected deposit money banks in Nigeria. The implication of this finding is that deposit money banks have already embraced and started applying technologically based forensic auditing in their financial crime explorations. It is therefore the recommendation of the study that auditors should stay abreast of the updates of other technological forensic auditing tools and step up their financial intelligence skills by embedding textual analysis in audit engagement to sharpen their skepticism for proper audit evidence and also favorably influence the technological forensic audit quality.

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The Effect of Auditor's Technical Abilities on the Quality of Financial Statement Information

Cited by 4 publications

References 23 publications

Policeman Theory and Contemporary Auditing in Nigeria: An Empirical Investigation of Past and Present

Policeman Theory and Contemporary Auditing in Nigeria: An Empirical Investigation of Past and Present

The relationship of internal auditors’ characteristics with external auditors’ reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutions

Technology-Based Forensic Auditing and Financial Crime Detection: An Empirical Analysis of Deposit Money Banks in Nigeria

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