The effects of tone at the top and professional skepticism on fraud risk judgment among internal auditors in Indonesia
Failure of the internal auditors (IAs) to appropriately apply fraud risk judgment could result in audit failure in revealing fraud and scandals. It leads to significant harmful consequences to the IAs’ profession. In carrying out their duties, IAs sometimes have to face top management pressure. Tone...
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Format: | Article |
Language: | English |
Published: |
Universiti Teknologi Mara
2021
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Series: | Management and Accounting Review
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Subjects: | |
Online Access: | View Fulltext in Publisher View in Scopus |
LEADER | 02071nam a2200253Ia 4500 | ||
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001 | 10.24191-mar.v20i01-07 | ||
008 | 220121s2021 CNT 000 0 und d | ||
020 | |a 26007975 (ISSN) | ||
245 | 1 | 0 | |a The effects of tone at the top and professional skepticism on fraud risk judgment among internal auditors in Indonesia |
260 | 0 | |b Universiti Teknologi Mara |c 2021 | |
490 | 1 | |a Management and Accounting Review | |
650 | 0 | 4 | |a Fraud Risk Judgment |
650 | 0 | 4 | |a Indonesia |
650 | 0 | 4 | |a Internal Auditor |
650 | 0 | 4 | |a Professional Skepticism |
650 | 0 | 4 | |a Tone at the Top |
856 | |z View Fulltext in Publisher |u https://doi.org/10.24191/mar.v20i01-07 | ||
856 | |z View in Scopus |u https://www.scopus.com/inward/record.uri?eid=2-s2.0-85113257542&doi=10.24191%2fmar.v20i01-07&partnerID=40&md5=7b8ff54c2b777e42900615bf72bdc967 | ||
520 | 3 | |a Failure of the internal auditors (IAs) to appropriately apply fraud risk judgment could result in audit failure in revealing fraud and scandals. It leads to significant harmful consequences to the IAs’ profession. In carrying out their duties, IAs sometimes have to face top management pressure. Tone at the top becomes essential in creating an ideal working environment for the IAs. Moreover, the lack of professional skepticism has been one factor causing an auditor’s failure to achieve the optimal result in detecting fraud. The findings from 202 respondents revealed that the IAs who have high professional skepticism are more effective in making fraud risk judgments. However, the direct influence of the tone at the top on fraud risk judgment is not statistically supported. This new finding may help professional regulatory bodies and the internal auditing function consider the profile and its necessary environment to elevate fraud risk judgment to regain public trust in the profession. © 2021, Universiti Teknologi Mara. All rights reserved. | |
700 | 1 | 0 | |a Johari, R.J. |e author |
700 | 1 | 0 | |a Julian, L. |e author |
700 | 1 | 0 | |a Said, J. |e author |
700 | 1 | 0 | |a Wondabio, L.S. |e author |
773 | |t Management and Accounting Review |