The Effects of Experience and Task â€“ Specific Knowledge on Auditorsâ€™ Performance in Assessing A Fraud Case
The objective of this study is to investigate the relationships of auditorsâ€™ experience, knowledge, and performance. Specifically, it examined whether the task-specific knowledge variable could affect the relationship between the auditorâ€™s experience and performance in assessing a fraud. The study hypothesized that task-specific knowledge will improve auditorsâ€™ performance in a fraud risk task. Additionally, it hypothesized that the combination of experience and fraud training would improve auditorsâ€™ performance in assessing the task. Using a sample of 64 auditors and 42 students, as expected, the study provided support for the hypotheses.
Key words: Auditorsâ€™ experience; task-specific knowledge; auditorsâ€™ performance; fraud.
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JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)
JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.