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

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

Studies in Business and Economics
Volume 20 (2025): Issue 1 (April 2025)
By: Hera Khairunnisa,  Gentiga Muhammad Zairin,  Sharifah Milda Amirul,  Rida Prihatni and  Hasyim Rachman  
Open Access
|May 2025

Authors

Hera Khairunnisa

Faculty of Economics, Universitas Negeri Jakarta, Indonesia

Gentiga Muhammad Zairin

Faculty of Economics, Universitas Negeri Jakarta, Indonesia

Sharifah Milda Amirul

University Malaysia Sabah (UMS), Malaysia

Rida Prihatni

Faculty of Economics, Universitas Negeri Jakarta, Indonesia

Hasyim Rachman

Faculty of Economics, Universitas Negeri Jakarta, Indonesia
DOI: https://doi.org/10.2478/sbe-2025-0005 | Journal eISSN: 2344-5416 | Journal ISSN: 1842-4120
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Language: English
Page range: 77 - 96
Published on: May 15, 2025
Published by: Lucian Blaga University of Sibiu
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year
Keywords:
workload; time pressure; professional skepticism; competence; ability to detect fraud
Related subjects:
Business and economics,
Business management,
Management accounting, financial controlling, cost calculation, investment,
Management, organization, corporate governance,
Business development, change management, cooperation,
Entrepreneurship

© 2025 Hera Khairunnisa, Gentiga Muhammad Zairin, Sharifah Milda Amirul, Rida Prihatni, Hasyim Rachman, published by Lucian Blaga University of Sibiu
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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