School of Accountancy Faculty Publications and Presentations

AUDITOR ATTRIBUTES DURING THREE DIFFERENT STAGES OF PROFESSIONAL DEVELOPMENT

Document Type

Article

Publication Date

Fall 2022

Abstract

This study explores the influence of auditor attributes that may influence the efficacy of red flag fraud detection in financial statements, by internal auditors employed by corporations and external auditors employed by public accounting firms. Exploring auditors during the early, middle, and late professional development stages, the findings detect that fraud efficiency is influenced by the following attributes: auditing experience, gender, income, position, on-the-job training, red flag usage, prior fraud detection, certifications, in-house training, and continuing professional education (CPE) hours.

First Page

67

Last Page

85

Publication Title

Journal of Business and Accounting

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