Purpose This paper aims to discuss the application of Big Data analytics to the
brainstorming session in the current auditing standards. Design/methodology/approach The …

The financial statement auditor's identification of fraud risk factors, their assessment of fraud
risk, and their fraud risk responses are key to the auditor's consideration of fraud and fraud …

Failure of the internal auditors (IAs) to appropriately apply fraud risk judgment could result in
audit failure in revealing fraud and scandals. It leads to significant harmful consequences to …

OPTIMALKAH PROSES AUDIT FORENSIK DAN INVESTIGASI SELAMA COVID-19? |
Ramadhan | Jurnal Akuntansi Multiparadigma Home About Login Register Search Current …

Recently, many financial scandals and frauds have been published in mass media. It has
resulted in ruining the public trust in the internal auditor profession as the third line of …

The extant fraud literature indicates the Dark Triad personality trait of Machiavellianism can
indicate behavioral warning signs, signal the motivation of a potential fraudster, and be used …

We experimentally examine the effects of trait professional skepticism on fraud
brainstorming performance. We find that groups with a minority, but not a majority, of high …

Management and Boards of Directors should proactively undertake fraud risk assessment to
gain a comprehensive understanding of the threats facing their organizations and then …

In this paper, we introduce the construct of proactive auditing behaviors to the accounting
literature and report the first experimental investigation of their antecedents. Regulators and …

The Public Company Accounting Oversight Board (“PCAOB” or “the Board”) asserts that
rigorous risk assessments coupled with responsive audit procedures are critical components …