Gorontalo Accounting Journal
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CC BY-NC 4.0
The Influence of Workload Pressure, Professional Skepticism, and Auditor Competence on Fraud Detection Ability: The Moderating Role of Red Flags
This study examines the effects of workload pressure, professional skepticism, and auditor competence on auditors’ ability to detect fraud, with red flags as a moderating variable. A quantitative approach with a cross-sectional survey design was employed, targeting auditors working at public account
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