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Unveiling the Auditor’s Lens: Impact of Workload, Time Pressure, Professional Skepticism, and Competence to Fraud Detection

Hera Khairunnisa

Hera Khairunnisa

Faculty of Economics, Universitas Negeri JakartaIndonesia
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Khairunnisa, Hera
, 
Gentiga Muhammad Zairin

Gentiga Muhammad Zairin

Faculty of Economics, Universitas Negeri JakartaIndonesia
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Zairin, Gentiga Muhammad
, 
Sharifah Milda Amirul

Sharifah Milda Amirul

University Malaysia Sabah (UMS)Malaysia
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Amirul, Sharifah Milda
, 
Rida Prihatni

Rida Prihatni

Faculty of Economics, Universitas Negeri JakartaIndonesia
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Prihatni, Rida
 and 
Hasyim Rachman

Hasyim Rachman

Faculty of Economics, Universitas Negeri JakartaIndonesia
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Rachman, Hasyim
  
May 15, 2025
Unveiling the Auditor’s Lens: Impact of Workload, Time Pressure, Professional Skepticism, and Competence to Fraud Detection's Cover Image
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Published Online: May 15, 2025
Page range: 77 - 96
DOI: https://doi.org/10.2478/sbe-2025-0005
Keywords
© 2025 Hera Khairunnisa et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
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English
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