Yudha Aryo Sudibyo

The Effect of Competence and Integrity on the Ability to Detect Fraud with Professional Skepticism as an Intervening Variable

Muhamad Wisnu Kusuma Wiguna & Yudha Aryo Sudibyo · South Asian Journal of Social Studies and Economics · 2025

Auditors play a vital role in ensuring that financial statements comply with established standards and are free from material misstatements, whether caused by error or fraud. In the era of globalization, increasing complexity in business operations has led to more sophisticated f...