Abstract

Purpose: The aim of this research is to study the effect of factors including experience, professional ethics of auditors, training in fraud detection auditing, mental well-being, professional skepticism, and time pressure on auditors' ability to detect fraud.
Method: Data were collected using a questionnaire. In this regard, 384 questionnaires were distributed among auditors working in auditing firms in Yazd province. For data analysis, structural equation modeling and the Smart PLS3 software were utilized.
Results: The research findings indicated that experience, professional ethics of auditors, mental well-being, fraud detection training, and professional skepticism have a positive and significant effect on auditors' ability to detect fraud. Moreover, experience and professional ethics of auditors significantly and positively influence professional skepticism, while fraud detection training and mental well-being have a negative and significant effect on professional skepticism. Additionally, experience and professional ethics of auditors positively and significantly impact the ability to detect fraud through the mediating role of professional skepticism. Conversely, fraud detection training and mental well-being negatively and significantly affect the ability to detect fraud through the mediating role of professional skepticism. Time pressure significantly and positively moderates the effect of professional skepticism on auditors' ability to detect fraud.
Conclusion: Based on the research findings, auditors can improve their performance in fraud detection by identifying and considering the influencing factors.
Contribution: This study, by comprehensively examining the impact of professional and psychological factors and identifying the relationships among them, can contribute to improving the scientific literature on fraud detection and the factors affecting it.