International Journal of
Advanced Multidisciplinary Application

Volume 3, Issue 10

• Author(s)Ganesh R,Hajisha A
• AffiliationAssistant Professor, PG & Research Department of Commerce, St. Mary’s College, Sulthan Bathery, Affiliated to University of Calicut,Research Scholar, PG & Research Department of Commerce, St. Mary’s College, Sulthan Bathery, Affiliated to University of Calicut.
• Page No.27-30
• Volume, Issue & YearVolume 3 Issue 10,oct-2026
• Published On30/10/2026
• JournalInternational Journal of Advanced Multidisciplinary Application (IJAMA)
• ISSN No.3048-9350

Abstract

Historical accounting assumed that decisions and practices were completely rational and driven by compliance processes. In reality, as behavioural and forensic practices have emerged, human psychology and the qualities of auditors, professionals, and regulators influence fraud detection. Professional skepticism and forensic accounting competencies are some of the crucial factors in the quality of judgement and the efficiency of auditors in detecting fraud. The study analyses previous research on forensic accounting across multiple countries, professional skepticism, cognitive biases, and fraud detection. The findings reveal that the prominence of forensic accounting competence, skeptical behaviour, and skills greatly enhances fraud detection capabilities, whereas cognitive biases weaken the ability to detect fraud. When cross-cultural evaluations are done, it was evident that auditors in Southeast Asian countries show a strong positive relationship between skeptical mindset and the ability to detect fraud, whereas biases and Ego depletion show a negative relationship and significantly impair the decision-making quality of auditors. This research will help audit regulators, professionals and standard-setters to examine the efficiency of audits and develop strategies to strengthen fraud detection mechanisms.

Keywords: Forensic Accounting, Professional Skepticism, Fraud Detection, Cognitive Bias, Behavioural Accounting, Audit Judgment

References

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