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

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 and were analyzed using structu...

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Bibliographic Details
Main Authors: Muhammad Umar, Shinta Megawati Sitorus, Rika Lusiana Surya, Elvia R. Shauki, Vera Diyanti
Format: Article
Language:English
Published: University of Wollongong 2017-12-01
Series:Australasian Accounting, Business and Finance Journal
Subjects:
Online Access:http://ro.uow.edu.au/aabfj/vol11/iss4/8/