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Audit Quality and Fraud Prevention: The Mediating Roles of Investigative Audit, Forensic Accounting, and Audit Tenure

Year: 2026

Type: article

Abstract: This study aims to examine the mediating roles of investigative audit, forensic accounting, and audit tenure in the relationship between audit quality and fraud prevention. While audit quality is widely recognized as essential for effective corporate governance, the specific mechanisms through which it translates into fraud prevention remain underexplored, particularly in emerging economy contexts. This study adopts a quantitative, cross-sectional survey design. Data will be collected from internal auditors working in organizations across Jakarta and West Java, Indonesia, using purposive sampling. The proposed hypotheses will be tested using Structural Equation Modeling with SmartPLS.

Source: INVEST Jurnal Inovasi Bisnis dan Akuntansi

DOI: 10.55583/fna6m950

Authors: Bramasto, Ari, Nuraliati, Ayke, Astuti, Ayi

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W7225859775

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