Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

<Previous Article In Volume
Next Article In Volume>

Uncovering Fraud: Can Spirituality Improve Auditors’ Detection Ability?

Authors
Firdian Sarifah Usmalia1, *, Arifuddin Arifuddin2, Syarifuddin Rasyid2
1Students of the Accounting Master Programme, Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia
2Department of Accounting, Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: usmaliafs23a@student.unhas.ac.id
Corresponding Author
Firdian Sarifah Usmalia
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_216How to use a DOI?
Keywords
Auditor Experience; Professional Skepticism; Competence; Spiritual Intelligence; Fraud Detection
Abstract

This study aimed to examine the effect of auditor experience, professional skepticism, and competence on the ability to detect fraud, with spiritual intelligence as a moderating variable. The research sample comprised 100 auditors working at the Audit Board of the Republic of Indonesia (BPK) in Central Java Province. A quantitative approach was employed, utilizing Structural Equation Modeling-Partial Least Squares (SEM-PLS) to analyze data collected through structured questionnaires. The results indicated that auditor experience, professional skepticism, and competence had a significant positive impact on fraud detection capabilities. Although spiritual intelligence did not significantly moderate the relationship between auditor experience and fraud detection, it enhanced the influence of professional skepticism and competence on fraud detection ability. These findings underscored the importance of incorporating spiritual intelligence into auditor training programs to strengthen their ethical considerations. Audit organizations were advised to integrate aspects of spiritual intelligence into professional development initiatives to improve auditors’ effectiveness in detecting fraud.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_216How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Firdian Sarifah Usmalia
AU  - Arifuddin Arifuddin
AU  - Syarifuddin Rasyid
PY  - 2025
DA  - 2025/07/30
TI  - Uncovering Fraud: Can Spirituality Improve Auditors’ Detection Ability?
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 2669
EP  - 2683
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_216
DO  - 10.2991/978-94-6463-758-8_216
ID  - Usmalia2025
ER  -