Whistleblowing Intention and Professional Skeptism in Moderating the Effect of Fraud Audit Training and Audit Tenure on Fraud Detection Capabilities

Abstract

The research objective was to determine the effect of Fraud audit training and Audit tenure on Fraud detection capabilities. The specific purpose was to determine the moderate effect of Whistleblowing intention and Professional skepticism for the effect of Fraud audit training and Audit tenure on Fraud detection capabilities. The study population was Public Accounting Firms in Bali Province. The samples were determined by purposive sampling method. Primary data was collected using a questionnaire and analyzed using the Moderated Regression Analysis (MRA) technique. This study produced six findings. First, Fraud audit training has a positive effect on Fraud detection capabilities. Second, Audit tenure has a positive effect on Fraud detection capabilities. Third, Whistleblowing intention strengthens the effect of Fraud audit training on Fraud detection capabilities. Fourth, Whistleblowing intention does not strengthen the effect of Audit tenure on Fraud detection capabilities. Fifth, Professional skepticism strengthens the effect of Fraud audit training on Fraud detection capabilities. Sixth, Professional skepticism strengthens the effect of Audit tenure on Fraud detection capabilities.

Keywords: Fraud audit training, Audit tenure, Whistleblowing intention and Professional skepticism, Fraud detection capabilities.