Faculty of Economics and Business, Udayana University, Bali, Indonesia.
Research Article
World Journal of Advanced Research and Reviews, 2023, 20(01), 486–491
Article DOI: 10.30574/wjarr.2023.20.1.2075
Received on 02 September 2023; revised on 09 October 2023; accepted on 11 October 2023
The central phenomenon in this study is an auditor who experiences the phenomenon of client self-deception, where this research aims to get the meaning of the phenomenon of self-deception theory which in practice is faced by auditors to reveal whether the phenomenon of self-deception which in theory is true when dealing with clients during the audit process.
The research approach applied in this research is qualitative research that is specific to phenomenological studies. From the total population, the sample determination as informants in this study is young auditors at the Budhananda Munidewi Public Accounting Firm who are willing to become informants by completing the consent form provided by the researcher and the informants are auditors who have experienced the phenomenon of client self-deception.
From the research results, the similarity that emerges from each informant is that there is one theme that exists in the concept of a tripartite model of self-deception in intrapersonal self-deception revealed by all informants, namely the Self-Improvement Motive which is interpreted by the four informants with the purpose of self-deception by clients for personal gain.
Independence; Skepticism; Client Self Deception; Auditor
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Ni Made Astini Rahayu and I Putu Sudana. Auditor independence and skepticism in relation to client self-deception: A phenomenological study. World Journal of Advanced Research and Reviews, 2023, 20(1), 486-491. Article DOI: https://doi.org/10.30574/wjarr.2023.20.1.2075