How to cite this paper
Dewi, N., Said, J., Faiza, S & Julian, L. (2024). The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness.Decision Science Letters , 13(1), 153-160.
Refrences
Atmaja, I. W., & Sukartha, I. M. (2021). The influence of self efficacy, professional, sketicism, and gender o auditors on audit judgement. American Journal of Hummanities and Social Sciences Research, 5(1), 643-650.
Ball, R. (2001). Infrastructure requirements for an economically efficient system of public financial reporting and disclosure. Brookings-Wharton papers on financial services, 2001(1), 127-169.
Breen, O. B. (2013). The disclosure panacea: A comparative perspective on charity financial reporting. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 24, 852-880.
Chin, W. W., & Todd, P. A. (1995). On the use, usefulness, and ease of use of structural equation modeling in MIS research: A note of caution. MIS quarterly, 237-246.
Earl, J. K., Gerrans, P., Asher, A., & Woodside, J. (2015). Financial literacy, financial judgement, and retirement self-efficacy of older trustees of self-managed superannuation funds. Australian Journal of Management, 40(3), 435-458.
Hanifa, S. I. (2015). Pengaruh Fraud Indicators Terhadap Fraudulent Financial Statement: Studi Empiris Pada Perusahaan Yang Listed di Bursa Efek Indonesia (Bei) Tahun 2008-2013. Diponegoro Journal of Accounting, 4(4), 411–425.
Hung, M., & Subramanyam, K. R. (2007). Financial statement effects of adopting international accounting standards: the case of Germany. Review of accounting studies, 12, 623-657.
IIA. (2017). International Professional Practices Framework: Implementation Guide (p. 136). The IIA Global.
Joshi, P. L., & Marthandan, G. (2020). Continuous internal auditing: can big data analytics help?. International Journal of Accounting, Auditing and Performance Evaluation, 16(1), 25-42.
Lee, S. C., Su, J. M., Tsai, S. B., Lu, T. L., & Dong, W. (2016). A comprehensive survey of government auditors’ self-efficacy and professional Development for improving audit quality. SpringerPlus, 5(1), 1-25.
Meredith, K., Blake, J., Baxter, P., & Kerr, D. (2020). Drivers of and barriers to decision support technology use by financial report auditors. Decision Support Systems, 139, 113402.
Osadchy, E. A., Akhmetshin, E. M., Amirova, E. F., Bochkareva, T. N., Gazizyanova, Y. Y., & Yumashev, A. V. (2018). Financial Statements of a Company as an Information Base for Decision-Making in a Transforming Economy. European Research Studies Journal, 21(2), 339-350.
Patelli, L., & Pedrini, M. (2015). Is tone at the top associated with financial reporting aggressiveness?. Journal of Business Ethics, 126, 3-19.
Patton, J. M. (1992). Accountability and governmental financial reporting. Financial Accountability & Management, 8(3), 165-180.
Pawitra, D. A. K., & Suhartini, D. (2019). The influence of individual behavioral aspects toward audit judgment: the mediating role of self-efficacy. Journal of Economics, Business, & Accountancy Ventura, 22(2), 264-273.
Rakipi, R., De Santis, F., & D'Onza, G. (2021). Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence. Journal of International Accounting, Auditing and Taxation, 42, 100357.
Ravisankar, P., Ravi, V., Rao, G. R., & Bose, I. (2011). Detection of financial statement fraud and feature selection using data mining techniques. Decision support systems, 50(2), 491-500.
Rezaee, Z. (2005). Causes, consequences, and deterence of financial statement fraud. Critical perspectives on Accounting, 16(3), 277-298.
Ruhnke, K., & Schmidt, M. (2017). The Determinants of an Auditor’s Decision to Waive Audit Adjustments. Berlin: Working paper, Freie Universität Berlin and ESCP Europe Berlin.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. New Jersey: John Wiley & Sons.
Setiawati, E., & Baningrum, R. M. (2018). Deteksi Fraudulent Financial Reporting Menggunakan Analisis Fraud Pentagon: Studi Kasus Pada Perusahaan Manufaktur Yang Listed Di BEI Tahun 2014-2016 Riset Akuntansi dan Keuangan Indonesia ,3 (2), 2018. Riset Akuntansi Dan Keuangan Indonesia, 3(1953), 91–106.
Shih, K. H., Hsieh, Y. R., & Lin, B. (2009). Moderator effects to internal audits' self-efficacy and job involvement. International Journal of Accounting and Information Management, 17(2), 151-165.
Su, J. M., Lee, S. C., Tsai, S. B., & Lu, T. L. (2016). A comprehensive survey of the relationship between self-efficacy and performance for the governmental auditors. SpringerPlus, 5(1), 1-13.
Walker, E. J., Peterson, G. M., Grech, J., Paragalli, E., & Thomas, J. (2018). Are we doing enough to prevent poor-quality antimalarial medicines in the developing world? BMC Public Health, 18(1), 1–6.
Wang, I. Z., & Fargher, N. (2017). The effects of tone at the top and coordination with external auditors on internal auditors’ fraud risk assessments. Accounting & Finance, 57(4), 1177-1202.
Wongpinunwatana, N., & Panchoo, P. (2014). Creating self-efficacy in internal auditors for information technology audits: An on-the-job training perspective. International Journal of Management & information systems (IJMIS), 18(3), 213-222.
Ball, R. (2001). Infrastructure requirements for an economically efficient system of public financial reporting and disclosure. Brookings-Wharton papers on financial services, 2001(1), 127-169.
Breen, O. B. (2013). The disclosure panacea: A comparative perspective on charity financial reporting. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 24, 852-880.
Chin, W. W., & Todd, P. A. (1995). On the use, usefulness, and ease of use of structural equation modeling in MIS research: A note of caution. MIS quarterly, 237-246.
Earl, J. K., Gerrans, P., Asher, A., & Woodside, J. (2015). Financial literacy, financial judgement, and retirement self-efficacy of older trustees of self-managed superannuation funds. Australian Journal of Management, 40(3), 435-458.
Hanifa, S. I. (2015). Pengaruh Fraud Indicators Terhadap Fraudulent Financial Statement: Studi Empiris Pada Perusahaan Yang Listed di Bursa Efek Indonesia (Bei) Tahun 2008-2013. Diponegoro Journal of Accounting, 4(4), 411–425.
Hung, M., & Subramanyam, K. R. (2007). Financial statement effects of adopting international accounting standards: the case of Germany. Review of accounting studies, 12, 623-657.
IIA. (2017). International Professional Practices Framework: Implementation Guide (p. 136). The IIA Global.
Joshi, P. L., & Marthandan, G. (2020). Continuous internal auditing: can big data analytics help?. International Journal of Accounting, Auditing and Performance Evaluation, 16(1), 25-42.
Lee, S. C., Su, J. M., Tsai, S. B., Lu, T. L., & Dong, W. (2016). A comprehensive survey of government auditors’ self-efficacy and professional Development for improving audit quality. SpringerPlus, 5(1), 1-25.
Meredith, K., Blake, J., Baxter, P., & Kerr, D. (2020). Drivers of and barriers to decision support technology use by financial report auditors. Decision Support Systems, 139, 113402.
Osadchy, E. A., Akhmetshin, E. M., Amirova, E. F., Bochkareva, T. N., Gazizyanova, Y. Y., & Yumashev, A. V. (2018). Financial Statements of a Company as an Information Base for Decision-Making in a Transforming Economy. European Research Studies Journal, 21(2), 339-350.
Patelli, L., & Pedrini, M. (2015). Is tone at the top associated with financial reporting aggressiveness?. Journal of Business Ethics, 126, 3-19.
Patton, J. M. (1992). Accountability and governmental financial reporting. Financial Accountability & Management, 8(3), 165-180.
Pawitra, D. A. K., & Suhartini, D. (2019). The influence of individual behavioral aspects toward audit judgment: the mediating role of self-efficacy. Journal of Economics, Business, & Accountancy Ventura, 22(2), 264-273.
Rakipi, R., De Santis, F., & D'Onza, G. (2021). Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence. Journal of International Accounting, Auditing and Taxation, 42, 100357.
Ravisankar, P., Ravi, V., Rao, G. R., & Bose, I. (2011). Detection of financial statement fraud and feature selection using data mining techniques. Decision support systems, 50(2), 491-500.
Rezaee, Z. (2005). Causes, consequences, and deterence of financial statement fraud. Critical perspectives on Accounting, 16(3), 277-298.
Ruhnke, K., & Schmidt, M. (2017). The Determinants of an Auditor’s Decision to Waive Audit Adjustments. Berlin: Working paper, Freie Universität Berlin and ESCP Europe Berlin.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. New Jersey: John Wiley & Sons.
Setiawati, E., & Baningrum, R. M. (2018). Deteksi Fraudulent Financial Reporting Menggunakan Analisis Fraud Pentagon: Studi Kasus Pada Perusahaan Manufaktur Yang Listed Di BEI Tahun 2014-2016 Riset Akuntansi dan Keuangan Indonesia ,3 (2), 2018. Riset Akuntansi Dan Keuangan Indonesia, 3(1953), 91–106.
Shih, K. H., Hsieh, Y. R., & Lin, B. (2009). Moderator effects to internal audits' self-efficacy and job involvement. International Journal of Accounting and Information Management, 17(2), 151-165.
Su, J. M., Lee, S. C., Tsai, S. B., & Lu, T. L. (2016). A comprehensive survey of the relationship between self-efficacy and performance for the governmental auditors. SpringerPlus, 5(1), 1-13.
Walker, E. J., Peterson, G. M., Grech, J., Paragalli, E., & Thomas, J. (2018). Are we doing enough to prevent poor-quality antimalarial medicines in the developing world? BMC Public Health, 18(1), 1–6.
Wang, I. Z., & Fargher, N. (2017). The effects of tone at the top and coordination with external auditors on internal auditors’ fraud risk assessments. Accounting & Finance, 57(4), 1177-1202.
Wongpinunwatana, N., & Panchoo, P. (2014). Creating self-efficacy in internal auditors for information technology audits: An on-the-job training perspective. International Journal of Management & information systems (IJMIS), 18(3), 213-222.