Determinants of Fraud Detection Ability: A Glimpse from Indonesian Auditors

GLOBAL BUSINESS & FINANCE REVIEW 2026 Open access

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Authors: Dian Saputra, Hadri Kusuma Hadri Kusuma, Dekar Urumsah Dekar Urumsah
DOI: 10.17549/gbfr.2026.31.5.34
Cited by: 1

Fields of Study & Subjects

Auditing Earnings Management Governance Corporate Governance and Financial Management Benford’s Law and Fraud Detection

Publication details

Journal / source
GLOBAL BUSINESS & FINANCE REVIEW
Publisher
People and Global Business Association
Volume
31
Issue
5
Pages
34–50
Publication date
18 May 2026