The Influence of Heuristic and Computer-Assisted Audit Techniques (CAAT) on Fraud Detection with Experience as a Mediating
- Authors
-
-
Dian Saputra
Faculty of Economics and Business, Universitas Islam Riau, 28288, Indonesia
-
Abrar Nawas
Faculty of Economics and Business, Universitas Islam Riau, 28288, Indonesia
-
Reza Ananda Rinaldy
Faculty of Economics and Business, Universitas Islam Riau, 28288, Indonesia
-
- Keywords:
- Heuristic, Audit, CAAT, Experience, Fraud Detection
- Abstract
-
This study explores the impact of Heuristics and Computer-Assisted Audit Techniques (CAAT) on fraud detection, with Experience as the mediating variable. The findings show that CAAT has no significant effect on fraud detection, while heuristics have a significant effect. Experience also directly contributes positively to fraud detection. An interesting result is that CAAT affects fraud detection through experience as a mediator, while heuristics have no significant effect when mediated by experience. Experience serves as a key bridge that strengthens the relationship between CAAT and fraud detection. The implication is that organisations can improve audit strategies by understanding the complexity of these factors, acknowledging the differential impact between CAAT and heuristics, and leveraging experience as a vital mediator tool to improve fraud detection.
- References
- Downloads
- Published
- 2024-03-24
- Section
- 9th ASIA Internatational Confernece 2023
- License
-
Copyright (c) 2024 Asia Proceedings of Social Sciences
This work is licensed under a Creative Commons Attribution 4.0 International License.
Most read articles by the same author(s)
- Diah Ajeng Pratiwi, Dian Saputra , The Effect of Asymmetric Information, Board of Commissioners Size, and Independent Board of Commissioners, on Earnings Management with Managerial Ownership as a Moderating Variable , Asia Proceedings of Social Sciences: Vol. 12 No. 1 (2024): 9th AIC, Langkawi, Malaysia
- Sandicha Dwi Ramadhan, Dian Saputra, Abrar Nawas, The Effect of Female Directors, Board Size, Independent Commissioners, and Political Connections on Tax Avoidance With Integrated Reporting Quality as a Mediating Variable: Case Study of Non-Cyclical Consumer Goods Sector Companies Listed on Idx 2019-2022 , Asia Proceedings of Social Sciences: Vol. 12 No. 1 (2024): 9th AIC, Langkawi, Malaysia
- Andika Eka Putra, Dian Saputra, The Effect of Eco Efficiency, Number of Audit Committees and Sustainability Report on Going Concern Audit Opinion , Asia Proceedings of Social Sciences: Vol. 12 No. 1 (2024): 9th AIC, Langkawi, Malaysia
- Firdaus Abdul Rahman, Sandicha Dwi Ramadhan, Dian Saputra, The Effect of Female Directors, Board Size, Independent Commissioners and Quality of Earnings Ratio on the Integrated Reporting Quality with Political Connection as a Moderating Variable , Asia Proceedings of Social Sciences: Vol. 12 No. 1 (2024): 9th AIC, Langkawi, Malaysia
Similar Articles
- Erne Suzila Kassim, Ramita Abdul Rahim, Noor Azzah Said, Sri Fatiany Abdul Kader Jailani, Hanitahaiza Hairuddin, Rosintansafinas Munir , Zulkiflee Abd Latif, Present and Future Digital Technology Use in Ecotourism: Understanding Tourists’ Acceptance , Asia Proceedings of Social Sciences: Vol. 11 No. 1 (2023): ASIA Proceedings of Social Sciences
- Leonardus Wahyu Wasono, Sasmoko Sasmoko, Firdaus Alamsjah, Elidjen Elidjen, A Intervening Role of Co-creation Strategy on Relationship between on Business Model Innovation and Customer Experience , Asia Proceedings of Social Sciences: Vol. 2 No. 3 (2018): Asia Proceedings of Social Sciences
- Miswanto , Vincentia Indah Puspita Sari , Relationship between Brand Experience and Self-Expressive Brand to Brand Loyalty: Brand Love as Mediator , Asia Proceedings of Social Sciences: Vol. 9 No. 1 (2022): ASIA Proceedings of Social Sciences
- Leonardus Wahyu Wasono, Sasmoko Sasmoko, Firdaus Alamsjah, Elidjen Elidjen, Business Model Innovation and Customer Experience Orientation: The role of Digital Leadership , Asia Proceedings of Social Sciences: Vol. 2 No. 3 (2018): Asia Proceedings of Social Sciences
- Nur Liyana Adila Azman, The Intention to Use Forensic Accounting as a Fraud Mitigation Tool: Mediating Effect of Collapse Avoidance Perspective , Asia Proceedings of Social Sciences: Vol. 7 No. 1 (2021): ASIA Proceedings of Social Sciences
- Ni Ketut Wiwiek Agustina, What Comes After Customer Experience in Tourist Attraction? , Asia Proceedings of Social Sciences: Vol. 2 No. 3 (2018): Asia Proceedings of Social Sciences
- Muhammad Aamir, Siti Zaleha Abdul Rasid, Shathees Baskaran, Fadillah Binti Ismail, Faiza Manzoor, Can Emotional Intelligence Help in Reducing Auditor’s Engagement in Quality Threatening Behaviours? , Asia Proceedings of Social Sciences: Vol. 2 No. 2 (2018): Asia Proceedings of Social Sciences
- Miswanto , Luqman Ikhsanudin Wibisana , Analysis of Brand Image as Moderating on the Effect of Celebrity Endorsement, Social Media Advertising, and Customer Experience on Purchase Intention , Asia Proceedings of Social Sciences: Vol. 9 No. 1 (2022): ASIA Proceedings of Social Sciences
- METTA KUSUMANINGTYAS, DID INFORMATION ASYMMETRY, QUALITY OF AUDIT, AND INSTITUTIONAL OWNERSHIP HAVE IMPACT ON EARNINGS MANAGEMENT? , Asia Proceedings of Social Sciences: Vol. 4 No. 2 (2019): ASIA Proceedings of Social Sciences
- Rida Fatima Farooqi, Waqar Akbar, Impact of High-Performance Work Practices on Service Recovery, Creative Job Performance and Absence Intentions , Asia Proceedings of Social Sciences: Vol. 2 No. 3 (2018): Asia Proceedings of Social Sciences
You may also start an advanced similarity search for this article.