{"id":"https://openalex.org/W4402054763","doi":"https://doi.org/10.60079/amar.v2i3.152","title":"The Effect of Professional Skepticism on Fraud Detection with Auditor Training as a Moderating Variable","display_name":"The Effect of Professional Skepticism on Fraud Detection with Auditor Training as a Moderating Variable","publication_year":2024,"publication_date":"2024-08-30","ids":{"openalex":"https://openalex.org/W4402054763","doi":"https://doi.org/10.60079/amar.v2i3.152"},"language":"en","primary_location":{"id":"doi:10.60079/amar.v2i3.152","doi":"https://doi.org/10.60079/amar.v2i3.152","is_oa":true,"landing_page_url":"http://dx.doi.org/10.60079/amar.v2i3.152","pdf_url":"https://advancesinresearch.id/index.php/AMAR/article/download/152/259","source":{"id":"https://openalex.org/S4387291101","display_name":"Advances in Managerial Auditing Research","issn_l":"2985-7546","issn":["2985-7546"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Managerial Auditing Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://advancesinresearch.id/index.php/AMAR/article/download/152/259","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5106843765","display_name":"Hermini Nur Husnah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210116576","display_name":"Universitas Muslim Indonesia","ror":"https://ror.org/02c0s8023","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210116576"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Hermini Nur Husnah","raw_affiliation_strings":["Universitas Muslim Indonesia","Universitas Muslim Indonesia, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muslim Indonesia","institution_ids":["https://openalex.org/I4210116576"]},{"raw_affiliation_string":"Universitas Muslim Indonesia, Indonesia","institution_ids":["https://openalex.org/I4210116576"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5106843765"],"corresponding_institution_ids":["https://openalex.org/I4210116576"],"apc_list":null,"apc_paid":null,"fwci":0.6976,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.80655144,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":96},"biblio":{"volume":"2","issue":"3","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.8169000148773193,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.8169000148773193,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.12479999661445618,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.03310000151395798,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/professional-skepticism","display_name":"professional skepticism","score":1.0},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":1.0},{"id":"https://openalex.org/keywords/auditor-training","display_name":"auditor training","score":0.9990000128746033},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9359999895095825},{"id":"https://openalex.org/keywords/public-sector-auditing","display_name":"public sector auditing","score":0.7409999966621399}],"concepts":[{"id":"https://openalex.org/C18296254","wikidata":"https://www.wikidata.org/wiki/Q1395219","display_name":"Skepticism","level":2,"score":0.6312156319618225},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5948806405067444},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5465665459632874},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5158368945121765},{"id":"https://openalex.org/C93225998","wikidata":"https://www.wikidata.org/wiki/Q1941972","display_name":"Moderation","level":2,"score":0.4357469975948334},{"id":"https://openalex.org/C2777211547","wikidata":"https://www.wikidata.org/wiki/Q17141490","display_name":"Training (meteorology)","level":2,"score":0.4149256944656372},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4088051915168762},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.21587267518043518},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.08755773305892944},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.06701567769050598},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C153294291","wikidata":"https://www.wikidata.org/wiki/Q25261","display_name":"Meteorology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.60079/amar.v2i3.152","doi":"https://doi.org/10.60079/amar.v2i3.152","is_oa":true,"landing_page_url":"http://dx.doi.org/10.60079/amar.v2i3.152","pdf_url":"https://advancesinresearch.id/index.php/AMAR/article/download/152/259","source":{"id":"https://openalex.org/S4387291101","display_name":"Advances in Managerial Auditing Research","issn_l":"2985-7546","issn":["2985-7546"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Managerial Auditing Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.60079/amar.v2i3.152","doi":"https://doi.org/10.60079/amar.v2i3.152","is_oa":true,"landing_page_url":"http://dx.doi.org/10.60079/amar.v2i3.152","pdf_url":"https://advancesinresearch.id/index.php/AMAR/article/download/152/259","source":{"id":"https://openalex.org/S4387291101","display_name":"Advances in Managerial Auditing Research","issn_l":"2985-7546","issn":["2985-7546"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Managerial Auditing Research","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.800000011920929}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4402054763.pdf","grobid_xml":"https://content.openalex.org/works/W4402054763.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2082080254","https://openalex.org/W4230455549","https://openalex.org/W4324317499","https://openalex.org/W4240386019","https://openalex.org/W653411598","https://openalex.org/W4389299324","https://openalex.org/W4288085532","https://openalex.org/W3009462857","https://openalex.org/W1967231687","https://openalex.org/W3101499207"],"abstract_inverted_index":{"This":[0,27],"study":[1,28],"aims":[2],"to":[3,56,74,79],"determine":[4],"the":[5,21,35,44,49,76,84,87,112],"effect":[6,103,113],"of":[7,23,32,46,67,86,114],"professional":[8,96,115],"skepticism":[9,97,116],"on":[10,104,117],"fraud":[11,105,118],"detection":[12],"with":[13,59,64,83],"auditor":[14,109],"training":[15,110],"as":[16],"a":[17,30,60,65,99],"moderating":[18],"variable":[19],"at":[20,48],"Inspectorate":[22],"South":[24],"Sulawesi":[25],"Province.":[26],"uses":[29],"type":[31],"quantitative":[33],"research,":[34],"data":[36,41],"source":[37],"used":[38,73],"is":[39,78],"primary":[40],"obtained":[42],"through":[43],"distribution":[45],"questionnaires":[47],"Regional":[50],"inspectorate":[51],"office":[52],"who":[53],"are":[54],"willing":[55],"be":[57],"respondents,":[58],"census":[61],"sampling":[62],"technique":[63],"sample":[66],"40":[68],"auditors.":[69],"The":[70,91],"statistical":[71],"method":[72],"test":[75],"hypothesis":[77],"use":[80],"SEM":[81],"analysis":[82],"help":[85],"Smart":[88],"PLS":[89],"application.":[90],"results":[92],"showed":[93],"that":[94],"partially":[95],"has":[98],"positive":[100],"and":[101],"significant":[102],"detection.":[106,119],"In":[107],"moderation,":[108],"strengthens":[111]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2025-10-10T00:00:00"}