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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

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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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