Auditors’ ethical judgment in fraud investigation: the roles of emotional intelligence, moral courage and competency

This study explored the direct and indirect effects of emotional intelligence, moral courage, and competency on auditors’ ethical judgment in the context of fraud investigation. Data were collected from 65 professional investigative auditors working at the Audit Board of the Republic of Indonesia (B...

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Bibliographic Details

Main Authors:	Pramiudi, Udi, Mat Isa, Yusarina, Mohd Sanusi, Zuraidah, Subowo, Hery, Silahtaroglu, Gokhan
Format:	Article
Language:	en
Published:	Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2025
Subjects:	Auditing. Auditors Fraud. Swindling. Confidence games
Online Access:	https://ir.uitm.edu.my/id/eprint/130450/1/130450.pdf https://ir.uitm.edu.my/id/eprint/130450/ https://apmaj.uitm.edu.my/
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