Unveiling the Auditor’s Lens: Impact of Workload, Time Pressure, Professional Skepticism, and Competence to Fraud Detection
This study is motivated by the expectation gap over the role of external auditors in detecting fraud. External auditors are expected to detect fraudulent financial statements, however the findings of the Association of Certified Fraud Examiners (ACFE) Global 2020 proved that fraud can be detected by...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2025-04-01
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| Series: | Studies in Business and Economics |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/sbe-2025-0005 |
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