Title: Audit procedures, auditors' experience and responsibility for fraud detection: a Javanese culture perspective

Authors: Anis Chariri; Ratna Siti Nuraisya

Addresses: Faculty of Economics and Business, Department of Accounting, Universitas Diponegoro, Semarang, 50275, Indonesia ' Faculty of Economics and Business, Department of Accounting, Universitas Diponegoro, Semarang, 50275, Indonesia

Abstract: This study examines the relationship of audit procedures and auditors' experience and auditors' responsibility for fraud detection, and specifically to examine whether Javanese culture plays moderating roles in the relationship. We conduct empirical tests using data from auditors - working at eight public accounting firms located in Semarang, Indonesia - who responded to our survey. Results indicate that audit procedures positively influence auditors' responsibility for fraud detection. Auditors' experience also positively affects auditors' responsibility for fraud detection. More importantly, this study showed that Javanese culture negatively moderates the influence of audit procedures and auditors' experience on their responsibilities for fraud detection. This study contributes to accounting/auditing literature on the importance of considering culture, especially local culture, when we study any issues related to auditing and frauds.

Keywords: audit procedure; auditor experience; auditor responsibility; fraud detection; Javanese culture.

DOI: 10.1504/JGBA.2025.149993

Journal for Global Business Advancement, 2025 Vol.17 No.2, pp.210 - 226

Received: 07 Mar 2017
Accepted: 17 Mar 2017
Published online: 21 Nov 2025 *

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