Factors Affecting Fraud Detection by Auditors: Audit Experience, Audit Quality and Time Pressure

Abstract

Prior research plays a pivotal role in scholarly articles, serving as a foundation for substantiating ideas and phenomena related to the influence or correlation between variables. This study employs a literature review method to explore the determinants that impact auditors' ability to detect fraud, specifically focusing on Audit Experience, Audit Quality, and Time Pressure. The article aims to propose hypotheses regarding the influence of these variables for future research. Based on the literature review, the findings suggest that: (1) Audit experience significantly enhances fraud detection; (2) Audit quality positively influences fraud detection; and (3) Time pressure affects the effectiveness of fraud detection.