The Integrity of Public Accountant has Implications for Detecting Fraud in Conducting an Audit

DOI

10.2991/icobest-18.2018.2How to use a DOI?

Keywords

integrity, public accountant, public accounting firm, detecting fraud, audit

Abstract

This study has a purpose to find out how much the integrity of a public accountant has implications for detecting fraud in conducting an audit. It used Structural Equation Modeling as the research method with 30 Public Accountants from 10 Public Accounting Firms in Bandung City as the respondents. The integrity of public accountants has implications for detecting fraud in conducting an audit is 55.6%. Integrity is absolutely required by a public accountant in conducting an audit, because the honest and firm public accountant can detect fraud in conducting an audit, besides that the public accountant will not want to be compromised to do fraudulently. Integrity is not only absolutely needed by a public accountant in the public accounting firm, but for all accountants in various fields, especially in the government scope.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ely Suhayati
PY  - 2018/11
DA  - 2018/11
TI  - The Integrity of Public Accountant has Implications for Detecting Fraud in Conducting an Audit
BT  - Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018)
PB  - Atlantis Press
SP  - 4
EP  - 6
SN  - 2352-5398
UR  - https://doi.org/10.2991/icobest-18.2018.2
DO  - 10.2991/icobest-18.2018.2
ID  - Suhayati2018/11
ER  -