Roles of Professional Skepticism and Whistleblowing on the Influence of Task Complexity on Auditor’s Ability to Detect Fraud

Abstract

This study examined the role of Professional Skepticism and Whistleblowing in mediating and moderating the effect of task complexity on auditor’s ability to detect frauds at Enrekang Regency Government Inspectorate. Questionnaires were distributed to 42 auditors as samples who were selected using Non-Probability Sampling and purposive sampling techniques. The Structural Equation Model (SEM-PLS) was employed in data analysis using the SmartPLS 3.0 application. The results of the analysis showed that: (1) Professional Skepticism mediated the effect of Task Complexity on the Auditor’s Ability to Detect Frauds, (2) Whistleblowing moderated the effect of Professional Skepticism on the Auditor’s Ability to Detect Fraud.