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Author

Dian Saputra

2 papers indexed here

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Open access Oct 2026

Ethnic diversity and its effect on audit lag

This study investigates the effects of chief executive officer (CEO) ethnicity, audit committee ethnic diversity, audit tenure, and accounting financial expertise on audit delay in consumer non-cyclical (CNC) companies listed on the Indonesia Stock Exchange (IDX). Drawing upon the resource-based view (Barney, 1991) and...

Burhanuddin Burhanuddin, Atang Hermawan, Alfurkaniati Alfurkaniati et al. · 0 citations
Review Open access Jul 2026

Rethinking Auditors’ Fraud Detection: An Integrative Systematic Literature Review

Auditors’ ability to detect fraud is multidimensional, yet the literature remains fragmented across technical, cognitive, and contextual domains. This Systematic Literature Review (SLR) synthesizes 56 empirical and conceptual articles from Scopus and Web of Science to construct an integrative framework of fraud detecti...

Dian Saputra, Hadri Kusuma, Dekar Urumsah · 0 citations

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