The influencing factors impacting the auditor’s ability to detect fraud in Malaysia

This study aims to determine and analyse the effect of auditor independence, auditor experience, professional skepticism and time pressure on the auditor’s ability to detect fraud in Malaysia. This research is a quantitative study and the data was gathered through the collection of primary data from the target population. The target respondents are 200 auditors who working at the randomly selected five accounting or audit firms registered with the Malaysian Institute of Accountants (MIA). The number of samples collected and used in this study is 110 respondents. Asides that, the data collection method used in this study was by distributing questionnaires to the respondents. Methods of data analysis using multiple linear regression analysis with the help of the SPSS Statistics Version 29 software application. Based on the results of data analysis, it was found that: 1) Auditor Independence has a positive effect on the auditor's ability to detect fraud; 2) Auditor Experience has a positive effect on the auditor's ability to detect fraud; 3) Professional Skepticism has a positive effect on the auditor's ability to detect fraud; and 4) Time Pressure has a negative effect on the auditor’s ability to detect fraud.