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

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 util...

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Main Author:	Almansour, Ala'A Zuhair Ahmad
Format:	Thesis
Language:	eng eng eng
Published:	2022
Subjects:	HD61 Risk Management HF5601-5689 Accounting
Online Access:	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
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id	my-uum-etd.10677
record_format	uketd_dc
spelling	my-uum-etd.106772023-10-16T06:22:54Z The personality factors effect on capability requirements and task performance in fraud risk assessment: Forensic accountants and auditors' perspective 2022 Almansour, Ala'A Zuhair Ahmad Ahmi, Aidi Popoola, Oluwatoyin Muse Johnson College of Business (COB) College of Business HD61 Risk Management HF5601-5689 Accounting HF5667 Professional Ethics. Auditors. 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. 2022 Thesis https://etd.uum.edu.my/10677/ https://etd.uum.edu.my/10677/1/permission%20to%20deposit-not%20allow-s901923.pdf text eng staffonly https://etd.uum.edu.my/10677/2/s901923_01.pdf text eng staffonly https://etd.uum.edu.my/10677/3/s901923_02.pdf text eng staffonly other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Ahmi, Aidi Popoola, Oluwatoyin Muse Johnson
topic	HD61 Risk Management HF5601-5689 Accounting HD61 Risk Management
spellingShingle	HD61 Risk Management HF5601-5689 Accounting HD61 Risk Management Almansour, Ala'A Zuhair Ahmad The personality factors effect on capability requirements and task performance in fraud risk assessment: Forensic accountants and auditors' perspective
description	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.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Almansour, Ala'A Zuhair Ahmad
author_facet	Almansour, Ala'A Zuhair Ahmad
author_sort	Almansour, Ala'A Zuhair Ahmad
title	The personality factors effect on capability requirements and task performance in fraud risk assessment: Forensic accountants and auditors' perspective
title_short	The personality factors effect on capability requirements and task performance in fraud risk assessment: Forensic accountants and auditors' perspective
title_full	The personality factors effect on capability requirements and task performance in fraud risk assessment: Forensic accountants and auditors' perspective
title_fullStr	The personality factors effect on capability requirements and task performance in fraud risk assessment: Forensic accountants and auditors' perspective
title_full_unstemmed	The personality factors effect on capability requirements and task performance in fraud risk assessment: Forensic accountants and auditors' perspective
title_sort	personality factors effect on capability requirements and task performance in fraud risk assessment: forensic accountants and auditors' perspective
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2022
url	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
_version_	1783729401212436480

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

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