Forensic accountants, auditors and fraud capability and competence requirements in the Nigerian public sector

The foundation of this study is to examine the task performance fraud risk assessment (TPFRA) among forensic accountants and auditors in the Nigerian public sector. Most importantly, the study explored the role of fraud related problem representation (FRPR) as a mediator on the relationship between...

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Main Author:	Popoola, Oluwatoyin Muse Johnson
Format:	Thesis
Language:	eng eng
Published:	2014
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/4531/1/s94614.pdf https://etd.uum.edu.my/4531/2/s94614_abstract.pdf
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id	my-uum-etd.4531
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Che Ahmad, Ayoib Samsudin, Rose Shamsiah
topic	HF5601-5689 Accounting HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting HF5601-5689 Accounting Popoola, Oluwatoyin Muse Johnson Forensic accountants, auditors and fraud capability and competence requirements in the Nigerian public sector
description	The foundation of this study is to examine the task performance fraud risk assessment (TPFRA) among forensic accountants and auditors in the Nigerian public sector. Most importantly, the study explored the role of fraud related problem representation (FRPR) as a mediator on the relationship between knowledge, skills and mindset (forensic accountant and auditor) and task performance fraud risk assessment. Importantly, this research employed the second generation statistical analysis tools of PLS-SEM and IBM SPSS. The ten out of fifteen hypotheses were tested through the use of PLS-SEM algorithm and bootstrap techniques on the hypothesized relationships while the remaining five hypotheses of differences among groups were tested using the Mann-Whitney U Test. The results provided verifiable support for the hypothesized relationships of the study. Specifically, knowledge, skills and mindset (forensic accountant and auditor), and fraud related problem representation are significant and positively related to task performance fraud risk assessment. In addition, knowledge, skills and mindset (forensic accountant and auditor) are significantly and positively related to fraud related problem representation. Most gratifying is the significant positive influences of knowledge, skills and mindset and fraud related problem representation indicate that the variables are essential requirements in enhancing task performance fraud risk assessment. The research findings provided support for the differences between groups (forensic accountants and auditors) hypotheses in the area of fraud detection, prevention and response. Importantly, forensic accountants have higher levels of knowledge (KR), skills (SR), mindset (MR), fraud related problem representation (FRPR), and task performance fraud risk assessment (TPFRA) than auditors. Therefore, accountants and auditors in the Nigerian public sector should be encouraged to acquire forensic accounting knowledge, skills, mindset, fraud related problem representation (i.e. capability requirement) to enhance task performance fraud risk assessment (i.e. competences requirement) in the workplace.
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Popoola, Oluwatoyin Muse Johnson
author_facet	Popoola, Oluwatoyin Muse Johnson
author_sort	Popoola, Oluwatoyin Muse Johnson
title	Forensic accountants, auditors and fraud capability and competence requirements in the Nigerian public sector
title_short	Forensic accountants, auditors and fraud capability and competence requirements in the Nigerian public sector
title_full	Forensic accountants, auditors and fraud capability and competence requirements in the Nigerian public sector
title_fullStr	Forensic accountants, auditors and fraud capability and competence requirements in the Nigerian public sector
title_full_unstemmed	Forensic accountants, auditors and fraud capability and competence requirements in the Nigerian public sector
title_sort	forensic accountants, auditors and fraud capability and competence requirements in the nigerian public sector
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2014
url	https://etd.uum.edu.my/4531/1/s94614.pdf https://etd.uum.edu.my/4531/2/s94614_abstract.pdf
_version_	1747827752841510912
spelling	my-uum-etd.45312022-07-27T01:17:54Z Forensic accountants, auditors and fraud capability and competence requirements in the Nigerian public sector 2014 Popoola, Oluwatoyin Muse Johnson Che Ahmad, Ayoib Samsudin, Rose Shamsiah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting HF5667 Professional Ethics. Auditors. The foundation of this study is to examine the task performance fraud risk assessment (TPFRA) among forensic accountants and auditors in the Nigerian public sector. Most importantly, the study explored the role of fraud related problem representation (FRPR) as a mediator on the relationship between knowledge, skills and mindset (forensic accountant and auditor) and task performance fraud risk assessment. Importantly, this research employed the second generation statistical analysis tools of PLS-SEM and IBM SPSS. The ten out of fifteen hypotheses were tested through the use of PLS-SEM algorithm and bootstrap techniques on the hypothesized relationships while the remaining five hypotheses of differences among groups were tested using the Mann-Whitney U Test. The results provided verifiable support for the hypothesized relationships of the study. Specifically, knowledge, skills and mindset (forensic accountant and auditor), and fraud related problem representation are significant and positively related to task performance fraud risk assessment. In addition, knowledge, skills and mindset (forensic accountant and auditor) are significantly and positively related to fraud related problem representation. Most gratifying is the significant positive influences of knowledge, skills and mindset and fraud related problem representation indicate that the variables are essential requirements in enhancing task performance fraud risk assessment. The research findings provided support for the differences between groups (forensic accountants and auditors) hypotheses in the area of fraud detection, prevention and response. Importantly, forensic accountants have higher levels of knowledge (KR), skills (SR), mindset (MR), fraud related problem representation (FRPR), and task performance fraud risk assessment (TPFRA) than auditors. Therefore, accountants and auditors in the Nigerian public sector should be encouraged to acquire forensic accounting knowledge, skills, mindset, fraud related problem representation (i.e. capability requirement) to enhance task performance fraud risk assessment (i.e. competences requirement) in the workplace. 2014 Thesis https://etd.uum.edu.my/4531/ https://etd.uum.edu.my/4531/1/s94614.pdf text eng public https://etd.uum.edu.my/4531/2/s94614_abstract.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia Abdullateef, 0. A. (2011). 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