Pressure, Dysfunctional Behavior, Fraud Detection and Role of Information Technology in the Audit Process

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Muhammad Umar; Shinta Megawati Sitorus; Rika Lusiana Surya; Elvia R. Shauki; Vera Diyanti;
  • Publisher: University of Wollongong
  • Journal: Australasian Accounting (issn: 1834-2000, eissn: 1834-2019)
  • Related identifiers: doi: 10.14453/aabfj.v11i4.8
  • Subject: Dysfunctional audit behavior | fraud detection | information technology | task complexity | and time budget pressure | Indonesia | Business | HF5001-6182

This study examines the effect of information technology and pressure such as time budget and task complexity on dysfunctional audit behavior. This study tests whether dysfunctional audit behavior affects fraud detection. Data were gathered from 81 auditors in Jakarta a... View more
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