Influence of big data competencies and self-efficacy on detection of financial statement fraud on internal auditors in Indonesia / Novy Silvia Dewi ... [et al.]

Detection of financial statement fraud is important in maintaining the integrity and reliability of a company’s financial information. Internal auditors have the responsibility to detect fraud in the company’s financial statements. This study aimed to test whether the existence of big data competenc...

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Bibliographic Details

Main Authors:	Novy Silvia Dewi, Sharifah Nazatul Faiza, Said, Jamaliah, Julian, Lufti Julian
Format:	Article
Language:	en
Published:	Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2025
Subjects:	Auditing. Auditors Commercial crimes. Financial crimes. White collar crimes
Online Access:	https://ir.uitm.edu.my/id/eprint/113592/1/113592.pdf https://ir.uitm.edu.my/id/eprint/113592/ https://mar.uitm.edu.my/
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