Do red flags and auditor competence enhance fraud detection capability? Evidence on the moderating role of professional skepticism
Crossref DOI link: https://doi.org/10.30574/wjarr.2026.31.1.1823
Published Online: 2026-07-31
Update policy: https://doi.org/10.30574/wjarr.ourcrossmarkpolicy
Utama, Gusti Ngurah Adhitya Putra
Widanaputra, Anak Agung Gde Putu
Sujana, I Ketut
Budiasih, I Gusti Ayu Nyoman
