The personality factors effect on capability requirements and task performance in fraud risk assessment: Forensic accountants and auditors' perspective

• Auteur principal: Almansour, Ala'A Zuhair Ahmad
• Format: Thèse
• Langue: anglais; anglais; anglais
• Publié: 2022
• Sujets: HD61 Risk Management; HF5601-5689 Accounting; HF5667 Professional Ethics. Auditors.
• Accès en ligne: https://etd.uum.edu.my/10677/1/permission%20to%20deposit-not%20allow-s901923.pdf; https://etd.uum.edu.my/10677/2/s901923_01.pdf; https://etd.uum.edu.my/10677/3/s901923_02.pdf

This study examines the relationship between fraud risk assessment (FRA) and capability requirements (knowledge, skills, and mindset) and personality factors among forensic accountants and auditors in Jordan’s public sector. It also examines the moderating effect of this relationship. The study utilises a survey method with 280 questionnaires distributed to the office of the Audit Bureau and Integrity and Anti - Corruption Commission in Jordan. Nevertheless, only 227 of the questionnaires were usable for further analysis. Partial Least Squares Structural Equation Modelling (PLSSEM) was used to test the direct and moderating hypotheses, while the remaining four hypotheses regarding the differences among groups were tested using the Mann - Whitney U test, which is a non-parametric analysis. The study finds a positive and significant relationship between knowledge and skills (forensic accountants and auditors’ perspective) and personality factors only in terms of fraud risk assessment. Meanwhile, mindset (forensic accountants and auditors’ perspectives) does not show any effect on fraud risk assessment. Personality factors significantly moderate the relationship between skills and mindset (forensic accountants and auditors perspective) and fraud risk assessment. In contrast, personality factors do not moderate the relationship between knowledge (forensic accountants and auditors’ perspective) and fraud risk assessment. On the other hand, it was found that forensic accountants have higher levels of personality, knowledge, skills, mindset (capability requirements) and fraud risk assessment tasks than auditors. The study's findings highlight the significance of personality factors and fraud risk assessment. This study indicates that understanding these essential factors and managing them effectively would improve individual performance in the workplace. Furthermore, the present study sheds light on the importance of fraud risk assessment concerning fraud prevention, detection, and response.