Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)

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Does Profiling Fraudsters Increase Auditor’s Professional Skepticism?

Empirical Evidence of the Narcissistic Profiles

Authors
Darsono Darsono1, *, Anis Chariri1, Indira Januarti1
1Department of Accounting, Universitas Diponegoro, Semarang, Indonesia
*Corresponding author. Email: darsono.undip@gmail.com
Corresponding Author
Darsono Darsono
Available Online 10 December 2022.
DOI
10.2991/978-94-6463-026-8_7How to use a DOI?
Keywords
Narcissism; Profiling; Professional skepticism; Fraudster
Abstract

Profiling the psychological characteristics of fraudsters including narcissism is perceived as an important factor for auditors especially with their responsibility for fraud detection. Such profiling should increase the auditor professional skepticism during brainstorming sessions. This study aims to investigate the influence of the psychological characteristics of fraudsters especially narcissism on auditor’s professional skepticism. Our empirical study are based on data from auditors of public accounting firms and the Auditor Board of Indonesia (BPK) located in Semarang, Indonesia which involves 68 respondents. Data then was analyzed using linear regression. The result indicates that narcissism significantly increases the auditor’s professional skepticism. The finding implies that during the brainstorming session, auditors should consider the psychological characteristics of clients beyond the procedural aspects of audit.

Copyright
© 2023 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.

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Volume Title
Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
10 December 2022
ISBN
10.2991/978-94-6463-026-8_7
ISSN
2352-5428
DOI
10.2991/978-94-6463-026-8_7How to use a DOI?
Copyright
© 2023 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  - Darsono Darsono
AU  - Anis Chariri
AU  - Indira Januarti
PY  - 2022
DA  - 2022/12/10
TI  - Does Profiling Fraudsters Increase Auditor’s Professional Skepticism?
BT  - Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)
PB  - Atlantis Press
SP  - 60
EP  - 66
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-026-8_7
DO  - 10.2991/978-94-6463-026-8_7
ID  - Darsono2022
ER  -