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This study sought to establish the influence of fraud risk management practices in regard to preventive, detective and corrective controls on the level of fraud occurrence on listed firms in Kenya. This is because limited research had been conducted in the context of listed firms in Kenya and limited attention paid on how corrective controls influences fraud occurrence. A causal research design was applied. Data was obtained from a sample of 275 senior managers by using structured questionnaires. The findings revealed that only preventive and corrective controls had a profound negative effect on the degree of fraud occurrence on listed companies in Kenya. Conversely, detective controls did not considerably reduce fraud occurrence on listed companies in Kenya. The key implication of the findings noted by this study is that the proper implication of the most effectual anti-fraud measures can only be realized when the management are committed to do so. Additionally, corrective controls must be seriously looked into as an effective strategy of curbing fraud since they indeed are instrumental in curbing fraud. Future studies should be extended to the public sector in regard to the government ministries and the distinctive partitions of the private sector such as the insurance, real estate, manufacturing, automobile sectors among others respectively. Moreover, future studies can explore how firm size in terms of asset size or employee size moderates the relationship between fraud risk management practices and the level of fraud occurrence.

This study aims to investigate the effect of auditors’ professional commitment and audit time budget pressure on audit quality mediated by auditors’ independence at the Republic of Indonesia Supreme Audit Agency (BPK RI). This study applies explanatory research with a questionnaire method. The survey was conducted in mid-2020. The questionnaire was distributed to the head office and representative offices of BPK RI in 34 provinces. The samples of this study were 132 auditors of BPK RI throughout Indonesia. Data analysis used the Partial Least Square test to examine the influence of the variables of auditors’ professional commitment, audit time budget pressure, auditors’ independence, and audit quality. The results of this study conclude that audit quality can be influenced by auditors’ professional commitment either directly or indirectly through auditors’ independence, while audit time budget pressure only indirectly affects audit quality through auditors’ independence. These findings indicate that the majority of BPK RI auditors have conducted quality audits because the majority of BPK RI auditors are parties with high professional commitment and parties who can work professionally under audit time budget pressure in every audit assignment by maintaining their independence. This is evidenced by the majority of BPK RI auditors who cannot be influenced by personal interference or closeness with the audited entity to produce quality audit reports (LHP).

This study aims to understand the practice of fraud prevention and detection by government internal auditors in Jember Regency. This study uses interpretive qualitative research methods with an ethnomethodology approach. Data collection was carried out through interviews with six supervisors/auditors as key informants. The results of this study show that fraud prevention by the Jember Regency internal auditor is carried out in the consulting activities and reviewing the work plan and budget (Rencana Kerja dan Anggaran, RKA) of Regional Government Organization (Organisasi Perangkat Daerah, OPD). The detection of fraud by the Jember Regency internal auditor is carried out through regular audits and community complaint services, where the community complaint service will be explored by the Jember Regency internal auditor by conducting a special inspection. Thus, the results of this study show that the government's internal auditors have an important role in fraud prevention.

The purpose of this research is to empirically prove the effect of executive compensation on the accounting fraud and the influence of directors' gender in moderating the effect of executive compensation on accounting fraud. The sample of this study is obtained from a manufacturing sector public company listed in the Indonesia Stock Exchange. The analysis technique uses multiple regression methods and moderated regression analysis (MRA). There are 394 observations of data obtained during 2016-2018 by using the purposive sampling method. The results of this study indicate that executive compensation has no effect on accounting fraud and the directors' gender does not moderate the effect of executive compensation on accounting fraud. The implication of this research theory shows that accounting fraud is not related to Positive Accounting Theory and Gender Socialization Theory. The practical implication of this research is that to prevent accounting fraud in companies, there is no need to pay attention to executive compensation and the directors' gender