Auditor Experience and Fraud Detection Capability: Does Gender Still Matter? Evidence from Public Accounting Firms in Indonesia
DOI:
https://doi.org/10.38035/dijefa.v7i1.6610Keywords:
auditor experience, fraud detection, auditor gender, audit quality, professional scepticismAbstract
Financial statement fraud remains a persistent challenge for the auditing profession, especially in developing countries amid governance dynamics. Auditors’ capacity to detect fraud hinges on professional competence, notably audit experience. Yet findings on how auditor gender interacts with experience to influence fraud-detection capability are inconsistent. This study investigates the effect of auditor experience on financial statement fraud detection capability and tests whether this effect differs between male and female auditors. Employing a causal design, we integrate Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with Multi-Group Analysis (MGA) to assess gender differences. Data were collected via questionnaires from 78 auditors employed by accounting firms in Jakarta, Indonesia, using cluster random sampling. Results show that auditor experience exerts a positive and significant impact on fraud detection capability for both genders. This supports the view that experience functions as a professional learning mechanism, strengthening judgment, heightening sensitivity to fraud red flags, and improving fraud-risk assessment quality. However, the MGA-PLS analysis reveals no gender difference in the strength of the experience–fraud detection relationship. The findings imply that established auditing standards, rigorous documentation, and layered supervision may mitigate gender-based disparities in auditing practice, promoting comparable fraud-detection performance across male and female auditors globally.
References
Abdelfattah, T., Elmahgoub, M., & Elamer, A. A. (2021). Female Audit Partners and Extended Audit Reporting : UK Evidence. Journal of Business Ethics, 174(1), 177–197. https://doi.org/10.1007/s10551-020-04607-0
Adhikara, M. F. A., & Widodo, A. M. (2023). Public accountant professional skepticism behavior in improving audit quality: A path analysis. JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 20(2), 264–282. https://doi.org/10.31106/jema.v20i2.20616
Angelique, V., Silalahi, J. H., Saragih, R. L., Sari, M. R., & Maulana, N. (2024). The Influence of Auditor Individual Factors to the Time it Takes in Detecting Fraud. Asia Pacific Fraud Journal, 9(2), 261–274. https://doi.org/10.21532/apfjournal.v9i2.344
Atmaja, I. W., & Sukartha, M. (2021). the Influence of Self Efficacy, Professional Skepticism, and Gender of Auditors on Audit Judgment. American Journal of Humanities and Social Sciences Research, 5, 643–650. www.ajhssr.com
Aulia, E. S., Kusuma, I. C., & Didi. (2025). Pengaruh Caatts dan Pengalaman Auditor terhadap Pendeteksian Fraud melalui Keahlian Forensik dan Audit Investigatif. AKUA: Jurnal Akuntasi Dan Keuangan, 4(3), 576–590. https://doi.org/10.54259/akua.v4i3.5196
Barr-Pulliam, D., Calvin, C. G., Eulerich, M., & Maghakyan, A. (2024). Audit evidence, technology, and judgement: A review of the literature in response to ED-500. Journal of International Financial Management and Accounting, 35(1), 36–67. https://doi.org/10.1111/jifm.12192
Basri, Y. M., Ardhya, S., & Rahmola, P. (2022). Gender , religiosity , and fraud : The role of unethical behavior as mediation. Jurnal Akuntansi & Auditing Indonesia, 26(2). https://doi.org/10.32500/jebe.v2i1.1454
Bepari, M. K., & Mollik, A. T. (2023). Audit partners ’ gender and time variances of key audit matters. Managerial Auditing Journal, 38(7), 1187–1214. https://doi.org/10.1108/MAJ-11-2022-3752
Blum, E., & Hatfield, R. C. (2025). Duality in Skepticism: Contrasting Judgment and Action. Contemporary Accounting Research, 42(4), 2891–2914.
Bonrath, A., & Eulerich, M. (2024). Internal auditing’s role in preventing and detecting fraud: An empirical analysis. International Journal of Auditing, 28(4), 615–631. https://doi.org/10.1111/ijau.12342
Brazel, J. F., Carpenter, T., Gimbar, C., Jenkins, J. G., & Keith L. Jones. (2024). Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research. Accounitng Horizons, 38(3), 1–12.
Bustos-contell, E., Porcuna-enguix, L., Labatut-, G., & Val, U. De. (2022). Female audit team leaders and audit effort. Journal of Business Research, 140(September 2021), 324–331. https://doi.org/10.1016/j.jbusres.2021.11.003
Cahyono, G. J., & Hastuti, T. D. (2024). The Impact of Competence , Accountability , Professional Skills , and Professional Skepticism on Audit Quality with Time Budget Pressure as a Moderating Variable. Journal of Economics, Finance and Management Studies, 07(07), 4106–4126. https://doi.org/10.47191/jefms/v7-i7-28
Carrera, N., & Kolk, B. Van Der. (2021). Auditor ethics : do experience and gender in fl uence auditors ’ moral awareness ? Managerial Auditing Journal, 36(3), 463–484. https://doi.org/10.1108/MAJ-07-2020-2745
Chui, L., Curtis, ; Mary B., & Pike, ; Byron J. (2022). How Does an Audit or a Forensic Perspective Influence Auditors’ Fraud-Risk Assessment and Subsequent Risk Response? AUDITING: A Journal of Practice & Theory, 41(4), 57–83.
Fariana, A., & Nugrahanti, T. (2022). Implementation of Anti-Fraud and Mediation Strategies as Alternative Dispute Resolution in Islamic Banks: Approaches and Impacts. International Journal of Emerging Issues in Islamic Studies, 2(2), 45–57. https://doi.org/10.31098/ijeiis.v2i2.1048
Fathurohmah, N., & Wasfini. (2025). The Effect Of Auditor Experience And Audit Fees On Fraud Detection With Professional Skepticism As A Moderating Variable. Journal of Accountingand Auditing, 1(3), 131–142.
Fujianti, L. (2019). Perbedaan Kemampuan Deteksi Kecurangan Laporan Keuangan antara Auditor Pria dan Wanita Berdasarkan Pengalaman Audit. Jurnal Riset Akuntansi & Perpajakan (JRAP), 6(02), 45–56. https://doi.org/10.35838/jrap.v6i02.1028
Gandhi, C. A. D., & Solanki, B. (2024). Influence of Professional Qualification and Gender on Fraud Detection Skills of Auditors. IUP Journal of Applied Finance, 30(2), 75.
Ghio, A., Oulang, ; Carly, & Endron, ; Yves. (2023). Always Feeling Behind: Women Auditors’ Experiences during COVID-19. AUDITING: A Journal of Practice & Theory, 42(3), 137–154.
Gracia, G., & Kurnia, R. (2021). The determinant factors affecting auditors’ ability to detect fraud: Empirical study at public accounting firms in Jakarta and Tangerang. Economics, Management and Sustainability, 6(2), 132–145. https://doi.org/10.14254/jems.2021.6-2.10
Hair, J. F., & Alamer, A. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1(3), 100027. https://doi.org/10.1016/j.rmal.2022.100027
Hair, J. F., Howard, M. C., & Nitzl, C. (2020). Assessing measurement model quality in PLS-SEM using confirmatory composite analysis. Journal of Business Research, 109(December 2019), 101–110. https://doi.org/10.1016/j.jbusres.2019.11.069
Hanum, Z. (2024). Auditor’s Proficiency North Sumatera: Unveiling Fraud With Skepticism. Jurnal Akuntansi, 28(2), 319–339. https://doi.org/10.24912/ja.v28i2.2051
Hanum, Z., Rahmadana, M. F., & Nasution, M. A. P. E. (2024). The Impact of Auditor Competence and Auditor Experience on Audit Judgement, Mediated by Task Complexity, within Public Accounting Firms in the City of Medan. Journal of Law and Sustainable Development, 12(1), e1925. https://doi.org/10.55908/sdgs.v12i1.1925
Hao, J., Pham, V., & Guo, M. (2022). The Gender Effects of Audit Partners on Audit Outcomes : Evidence of Rule 3211 Adoption. Journal of Business Ethics, 177(2), 275–304. https://doi.org/10.1007/s10551-020-04732-w
Husnah, H. N., Sari, R., & Mapparenta. (2024). The Effect of Professional Skepticism on Fraud Detection with Auditor Training as a Moderating Variable. Advances in Managerial Auditing Research, 2(3), 144–156. https://doi.org/10.60079/amar.v2i3.152
Johan, Z. J., Hussain, M. Z., Mohd, R., & Kamaruddin, B. H. (2021). Muslims and non-Muslims intention to hold Shariah-compliant credit cards: a SmartPLS approach. Journal of Islamic Marketing, 12(9), 1751–1785. https://doi.org/10.1108/JIMA-12-2019-0270
Juanaristo, K. R. E., Putri, I. G. A. M. A. D., Sujana, I. K., & Ardiana, P. A. (2024). Red Flags , Competence , Time Budget Pressure and Audit Risk : Effect on Auditor ’ s Ability to Detect Fraud. 07(08), 4925–4933. https://doi.org/10.47191/jefms/v7
Kamranfar, S., Damirchi, F., Pourvaziri, M., Abdunabi Xalikovich, P., Mahmoudkelayeh, S., Moezzi, R., & Vadiee, A. (2023). A Partial Least Squares Structural Equation Modelling Analysis of the Primary Barriers to Sustainable Construction in Iran. Sustainability (Switzerland), 15(18), 1–20. https://doi.org/10.3390/su151813762
Kassem, R. (2024). External auditors ’ use and perceptions of fraud factors in assessing fraudulent financial reporting risk ( FFRR ): Implications for audit policy and practice. Security Journal, 37(3), 875–902. https://doi.org/10.1057/s41284-023-00399-w
Kassem, R., & Omoteso, K. (2023). Effective Methods for Detecting Fraudulent Financial Reporting : Practical Insights from Big 4 Auditors 1 . Introduction Fraudulent financial reporting ( FFR ) adversely affects published audited financial statements ’ integrity , quality , and reliabilit. Journal of Accounting Literature, 1–43.
Khavis, J. A., Sheneman, A. G., & Szerwo, B. (2025). Does gender composition of audit teams matter? An examination of audit quality and audit cost. In Review of Accounting Studies. https://doi.org/10.1007/s11142-025-09924-1
Kinanti, N. A. E., & Novita. (2025). The Influence of Skepticism, Auditor Experience, and Professional Ethics on Fraud Detection. Jurnal Aplikasi Akuntansi, 10(1), 13–26. https://doi.org/10.29303/jaa.v10i1.610
Li, X., Brazel, J. F., Gold, A., & Leiby, J. (2025). Inheriting Versus Developing Data Analytic Tests and Auditors’ Professional Skepticism. Journal of Accounting Research, August. https://doi.org/10.1111/1475-679X.70014
Maulida, K., & Novianti, N. (2023). Audit Experience, Independence, and Professional Skepticism Against Fraud Detection: Time Pressure as a Moderating Factor. Asia Pacific Fraud Journal, 8(2), 381. https://doi.org/10.21532/apfjournal.v8i2.331
Munteanu, V., Zuca, M., Horaicu, A., Florea, L., Poenaru, C., & Anghel, G. (2024). Auditing the Risk of Financial Fraud Using the Red Flags Technique. Applied Sciences, 14(757), 1–16.
Nekhili, M., Javed, F., & Nagati, H. (2022). Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management. Journal of Business Ethics, 177(2), 233–260. https://doi.org/10.1007/s10551-021-04757-9
Nguyen, T. Q., Truong, T. H., Tran, M. D., Phung, V. H., Nguyen, T. L., & Tran, B. M. (2024). Determinants Influencing The Effectiveness of Internal Auditing and The Responsibility of Auditors in Fraud Detection in an Emerging Country. Journal of Governance and Regulation, 13(1), 310–321. https://doi.org/10.22495/jgrv13i1siart5
Oktaroza, M. L., Purnamasari, P., Hartanto, R., & Rahmani, A. N. (2022). Red Flag Effectiveness in Public Sector Audit Using Fraud Pentagon Theory. Universal Journal of Accounting and Finance, 10(1), 338–347. https://doi.org/10.13189/ujaf.2022.100134
Porcuna-Enguix, L., Bustos-Contell, E., Serrano-Madrid, J., & Labatut-Serer, G. (2021). Constructing the audit risk assessment by the audit team leader when planning: Using fuzzy theory. Mathematics, 9(23), 1–22. https://doi.org/10.3390/math9233065
Prianthara, I. B. T., Setini, M., & Munidewi, I. A. B. (2023). Effect of auditor experience, independence, professional skepticism, and ability to detect fraud on capital spirituality audit results quality as moderating factors. International Journal of Intellectual Property Management, 13(2).
Putri, N. N., Mahmudah, H., & Lasmita, N. (2022). Factors That Influence The External Auditor’s Assessment Of The Risk Of Fraud: An Auditor’s Perception. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 9(1), 24–33. https://doi.org/10.30656/jak.v9i1.2899
Rahim, S., Ahmad, H., & Widya, A. (2023). Auditors ’ Experience in Financial Statement Fraud Detection : The Role of Professional Scepticism and Idealism. Management and Accounting Review, 22(3).
Rahman, E., Royani, S., Tuasalamony, A. H., & Putri, B. A. (2024). The Effect Of Competency and Professional Skepticism On Audit Quality ( Empirical Study at Public Accountant Office Bandung ). Journal of Economic Sciences (Ekuisci), 2(1), 24–36. https://doi.org/10.62885/ekuisci.v2i1.461
Razali, F. M., Sulaiman, N., Abdul Manan, D. I., & Said, J. (2025). Sustainability of Audit Profession in Digital Technology Era: The Role of Competencies and Digital Technology Capabilities to Detect Fraud Risk. SAGE Open, 15(1), 1–12. https://doi.org/10.1177/21582440241304974
Rizkiana Iskandar, Muh. Syahru Ramadhan, M. Ikhwan Mansyuri, & Rizky Ramadhan. (2022). Determinants of Auditor’s Ability to Detect Fraud: Internal and External Factors. International Journal of Science, Technology & Management, 3(1), 179–195. https://doi.org/10.46729/ijstm.v3i1.452
Sari, R., & Andrian, S. (2023). Research in Business & Social Science The influence of professional skepticism , auditor ’ s experiences , and competency on fraud detection. International Journal of Research in Business and Social Science, 12(3), 384–390.
Sarstedt, M., Hair, J. F., Ringle, C. M., & Liengaard, B. D. (2022). Progress in partial least squares structural equation modeling use in marketing research in the last decade. Psychology Marketing, 39(January), 1035–1064. https://doi.org/10.1002/mar.21640
Susilawati, I., Kiranawati, Y. C., Rosmawati, R., & Nurlaela, L. (2024). Do Gender Differences Affect the Accuracy of Assessing Risk in the Planning Phase of Audit? an Experimental Study. Malaysian Journal of Social Administration, 16(2021), 95–108. https://doi.org/10.22452/mjsa.vol16no2022.6
Urumsah, D., Rahmida, M., Hamdani, R., & Seto Satriyo Bayu Aji. (2023). The impact of whistle-blowing on the effectiveness of forensic audits and investigative audits in fraud detection : A multigroup analysis of gender and experience effectiveness of forensic audits and investigative of gender and experience. Journal of Contemporary Accounting, 5(3), 163–179. https://doi.org/10.20885/jca.vol5.iss3.art4
Utama, F. R., & Islam, M. (2024). The Effect of Gender Differences , Audit Fees , Audit Work Experience , And Independence on Audit Quality. FINANSIA : Jurnal Akuntansi Dan Perbankan Syariah P-ISSN:, 7(2), 185–204.
Wahidahwati, W., & Asyik, N. F. (2022). Determinants of Auditors Ability in Fraud Detection. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2130165
Wahyuandari, W. (2025). The Role of Forensic Auditing in Detecting and Preventing Financial Fraud in Organizations. The Journal of Academic Science, 2(1), 212–221. https://doi.org/10.59613/1hay7432
Wicaksono, A. P. N. (2023). Competence, Professionalism, Audit Experience and Auditor’s Ability In Detecting Fraud. Jurnal Akademi Akuntansi, 5(4), 565–578. https://doi.org/10.22219/jaa.v5i4.24306
Yazid, H., Wiyantoro, L. S., Ismail, T., & Ismawati, I. (2025). Performance determinants of higher education institutions and the mediating role of quality culture : internal auditors ’ perspectives. Cogent Business & Management, 12(1), 1–24. https://doi.org/10.1080/23311975.2025.2455537
Yigitbasioglu, O., Green, P., & Cheung, M. D. (2023). Digital transformation and accountants as advisors. Accounting, Auditing & Accountability Journal, 36(1), 209–237. https://doi.org/10.1108/AAAJ-02-2019-3894
Yuliana, D., & Puspita, A. F. (2025). the Effect of Professional Skepticism and Auditor Experience on the Ability To Detect Fraud With Time Pressure As a Moderating Variable. Jurnal Akuntansi Bisnis, 18(2), 272. https://doi.org/10.30813/jab.v18i2.8104
Zakaria, F., & Setyahuni, S. W. (2023). What Factors Affect The Fraud Detection ? The Role of Red Flags and Auditor Experience. Jurnal Akuntansi Dan Perpajakan, 9(1), 82–92.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Lailah Fujianti, Meindro Waskito, Patriandari, Rianto
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).
