Jul 2026· Dinasti International Journal of Economics, Finance & Accounting· Vol 7, pp. 1937-1954· 0 citations· 79 references
Abstract
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 detection determinants. We identify five overarching themes: auditor competency and skills, technology and CAATs, psychological traits, heuristics and cognitive biases, and governance and organizational context. While technical competency and experience remain primary drivers, cognitive biases and environmental pressures frequently impair judgment. Furthermore, while modern audit technologies (e.g., AI and CAATs) offer significant potential to mitigate these limitations, their effectiveness depends heavily on behavioral factors and organizational support. This study provides actionable insights to enhance auditor training, refine the adoption of audit technology, and foster supportive governance.
This systematic literature review examines how professional scepticism can be enhanced to improve fraud detection and audit quality. Using a structured search and screening process in Scopus, the review synthesises 40 peer-reviewed studies and organises the evidence into six themes: client and management psychology; in...
Reem Bin Rabbaa, Amal Alqaeed, Nafisah Yami· International Business Resea...· 0 citations
This research examines the influence of auditor experience, professional skepticism, and auditor personality type on auditors’ ability to detect fraud, as well as the moderating role of independence. Questionnaires were distributed to 115 auditors from Public Accounting Firms in Surabaya using convenience sampling, and...
When prior studies found fraud prevention weak, their samples pooled au-ditors of mixed certification, experience, and training, so the weakness could always be attributed to credential deficits. This study held credentials con-stant by design. All 75 internal auditors in Indonesia’s prosecution service holding auditor...
Background: Fraud is one of the major challenges in financial reporting and organizational governance, requiring auditors to possess adequate capabilities to identify and prevent fraudulent practices. Auditors’ ability to detect fraud is influenced by several professional factors, including competence, independence, an...
Ngaijan Ngaijan, G. Chandrarin, Prihat Assih· American Journal of Economic...· 0 citations
This study examines the effect of professional skepticism, forensic accounting knowledge, and red flags on auditors’ fraud detection ability, with organizational culture as a moderating variable. While prior research has investigated these predictors individually, few studies have tested organizational culture as a bou...
Reski Anggreani, Syamsuddin Syamsuddin, Amiruddin Amiruddin et al.· International Journal Of Eco...· 0 citations
