Testing the Fraud Detection Ability of Different User Profiles by Means of FF-NN Classifiers

2006 ◽  
pp. 872-883 ◽  
Author(s):  
Constantinos S. Hilas ◽  
John N. Sahalos
Keyword(s):  
Fraud Detection ◽  
User Profiles ◽  
Detection Ability

scholarly journals PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN

2019 ◽  
Vol 5 (1) ◽  
pp. 65
Author(s):  
Sofie Sofie ◽  
Nanda Afriandi Nugroho
Keyword(s):  
Sampling Method ◽  
Time Pressure ◽  
Fraud Detection ◽  
Linear Regression Models ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
Detection Ability ◽  
Convenience Sampling ◽  
Positive Effect

<pre><span>This study aims to determine the effect of professional skepticism, independence, and time pressure on the ability of auditors to detect fraud. Subjects in this study are auditors who work in Public Accounting Firm in DKI Jakarta. In this study, a sample of 103 respondents was chosen by convenience sampling method. A total of 103 questionnaires were given then 103 questionnaires were returned and there were 100 questionnaires that could be used and checked using multiple linear regression models, while there were 3 questionnaires that could not be used because there was no answer. Analyzer used in this research is SPSS 22. The results of auditor skepticism and independence have a significant positive effect on auditor fraud detection ability. Time pressure affects the fraud detection ability significantly negatively.</span></pre>

scholarly journals PENGARUH SKEPTISME PROFESIONAL DAN PENGALAMAN AUDITOR TERHADAP KEMAMPUAN AUDITOR EKSTERNAL DALAM MENDETEKSI KECURANGAN (SURVEI PADA AUDITOR BPK RI PERWAKILAN SULAWESI UTARA)

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Monica Mokoagouw ◽  
Lintje Kalangi ◽  
Natalia Gerungai
Keyword(s):  
Linear Regression ◽  
Fraud Detection ◽  
Financial Statements ◽  
Primary Data ◽  
Professional Skepticism ◽  
Detection Ability ◽  
North Sulawesi ◽  
Competent Person ◽  
External Auditor ◽  
Positive Effect

External auditor is an independent and competent person who can examine financial statements and be responsible for the opinions given. This research aims to examine the effect of professional skepticism and auditor’s experience on fraud detection ability of external auditor. The sample in this research are all auditors who work in Badan Pemeriksa Keuangan (BPK) Republik Indonesia (The Indonesia’s Supreme Audit Institution) Reprensentative of North Sulawesi Province. The data of this research is using primary data. The data was collected  by distributing  questionnaires directly to auditors of BPK RI Representative of North Sulawesi Province. This research is using the multiple linear regression analsys with SPSS 23.  The result indicate that: 1) Professional Skepticism has positive effect towards Fraud Detection Ability of External Auditor. 2) Auditor’s Experience has positive effect towards Fraud Detection Ability of External Auditor. 3) Professional Skepticism and Auditor’s Experience simultaneously have positive effect towards Fraud Detection Ability of External Auditor. Keywords: Professional Skepticism, Auditor’s experience, Fraud Detection Ability of External Auditor

scholarly journals Skepticism and Professionalism to Fraud Detection Ability

2020 ◽  
Vol 4 (2) ◽  
pp. 70-85
Author(s):  
Hizkia Prayoga ◽  
Erina Sudaryati
Keyword(s):  
Positive Impact ◽  
Fraud Detection ◽  
Primary Data ◽  
Detection Ability ◽  
The Impact

This study aims to prove the impact of skepticism and professionalism on the fraud detection ability of internal government auditors in East Java Province. Primary data is usedto obtain data from respondents, namely 102 APIP taken with saturated samples. Thecollected data were then analyzed using SEM PLS version 3.0, where the results provethat skepticism and professionalism has a positive impact on Fraud Detection Ability

The Effect of Audit Inquiries on the Ability to Detect Financial Misrepresentations

2007 ◽  
Vol 19 (1) ◽  
pp. 161-178 ◽  
Author(s):  
Chih-Chen Lee ◽  
Robert B. Welker
Keyword(s):  
Deception Detection ◽  
Fraud Detection ◽  
Detection Ability ◽  
Entry Level ◽  
Inquiry Process ◽  
Upper Level ◽  
The Way

Recent professional promulgations recommend the use of audit inquiry for fraud detection. One benefit of audit inquiries is that they may induce interviewees to act in ways that facilitate the discovery of intentional financial misrepresentations (deception). We conducted two experiments to assess the ability of prospective accountants (upper-level accounting majors) to detect intentional financial misrepresentations in audit inquiries. These accounting majors served as proxies for entry-level accountants. Our results indicate that participants have poor deception detection ability in evaluating a response to an inquiry, even when they receive deception detection training prior to the inquiry, and when repeat questions are added to the inquiry to heighten the level of stress with which interviewees must cope. However, our results also suggest that the inquiry process may change the way participants view interviewees. Participants were more skeptical of verbal financial representations (e.g., valuation, existence) after they observed an inquiry regarding the representations. These results suggest that an inquiry does not significantly increase the ability of entry-level accountants to detect deception accurately, but it may benefit fraud detection by inducing a skeptical mindset for their evaluations of financial representations.

scholarly journals Pengaruh Beban Kerja, Pengalaman, dan Skeptisme Profesional Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Empiris pada BPK RI Perwakilan Propinsi Sumatera Barat)

2018 ◽  
Vol 6 (1) ◽  
pp. 1173
Author(s):  
Yulia Eka Sari ◽  
Nayang Helmayunita
Keyword(s):  
Linear Regression Analysis ◽  
Fraud Detection ◽  
Multiple Linear Regression Analysis ◽  
Regression Method ◽  
Primary Data ◽  
Professional Skepticism ◽  
Detection Ability ◽  
Multiple Regression Method ◽  
New Evidence ◽  
Positive Effect

This research aims to find new evidence about the factors that effect the workload,experience and professional skepticism to fraud detection ability of auditor. Respondents in this research is the auditor’s who work at Badan Pemeriksa Keuangan (BPK) Padang Province Representation. Collecting data of thid study using a questionnaires submitted to 42 auditors. From questionnaires distributed 36 questionnaires (85,71%) were completed and can be processed. The data of this study using primary data directly through a questionnaires and analyzed using SPSS version 22 for windows. The data were analyzed to test the hypothesis using multiple linear regression analysis approach Then, the research using multiple regression method found that only workload having a negative on the fraud detection ability of auditor. While, experience, and professional skepticism having a positive effect on the fraud detection ability of auditor.Keywords: workload, experience, professional skepticism, and fraud detection ability of auditors

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