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The Effects Of Experience And Task ' Specific Knowledge On Auditors' Performance In Assessing A Fraud Case

Author

Listed:
  • Rio Tirta
  • Mahfud Sholihin

    (BPK, Jakarta
    Gajah Mada University)

Abstract

The objective of this study is to investigate the relationships of auditors' experience, knowledge, and performance. Specifically, it examined whether the task-specific knowledge variable could affect the relationship between the auditor's experience and performance in assessing a fraud. The study hypothesized that task-specific knowledge will improve auditors' performance in a fraud risk task. Additionally, it hypothesized that the combination of experience and fraud training would improve auditors' performance in assessing the task. Using a sample of 64 auditors and 42 students, as expected, the study provided support for the hypotheses.

Suggested Citation

  • Rio Tirta & Mahfud Sholihin, 2004. "The Effects Of Experience And Task ' Specific Knowledge On Auditors' Performance In Assessing A Fraud Case," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 8(1), pages 1-21, Juni.
    • Handle: RePEc:uii:jaaife:v:8:y:2004:i:1:p:1-21
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    Cited by:

    1. Dwi Prastowo Darminto, 2019. "Rural Bank Financial Performance: Evidence from Indonesia," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 5(2), pages 491-497, 02-2019.

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