Study on Early Detection of Potential Financial Statement Fraud: External Auditors’ Judgement Perspective

Author:

Lanny Lanny,Utami Wiwik

Publisher

Atlantis Press International BV

Reference37 articles.

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3. Kertarajasa, Astro Yudha; Marwa, Taufiq; Wahyudi, Tertiarto, 2019, The Effect of Competence, Experience, Independence, Due Professional Care, And Auditor Integrity on Audit Quality With Auditor Ethics As Moderating Variable, Journal of Accounting, Finance and Auditing Studies; Yalova Vol. 5, Iss. 1: 80-100.

4. Lianitami, Putu Wina dan Bambang Suprasto, 2016,Pengaruh Pemahaman Bisnis Klien, Pengalaman Audit Dan Kompetensi Auditor Pada Strategi Pendeteksian Kecurangan, E-Jurnal Akuntansi Universitas Udayana. Vol.17 (3): 2278-2297.

5. Yucel, E., 2013, Effectiveness of red flags in detecting fraudulent financial reporting: An application in Turkey, Journal of Accounting and Finance, 60, 139-158.

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