A conceptual discussion on the external auditor's personality and detection of fraud
The collapse of Enron has again shed some unfavourable lights on the role that external auditors play in the detection of fraud (Thomas & Clements, 2002). Inability to detect fraud may lead to a litigation action being taken against the external auditor (Palmrose, 1987). Previous research found...
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Eurojournals
2006
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Online Access: | http://psasir.upm.edu.my/id/eprint/18129/1/A%20conceptual%20discussion%20on%20the%20external%20auditor.pdf http://psasir.upm.edu.my/id/eprint/18129/ |
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my.upm.eprints.181292016-02-04T03:23:38Z http://psasir.upm.edu.my/id/eprint/18129/ A conceptual discussion on the external auditor's personality and detection of fraud Jaffar, Nahariah Salleh, Arfah Mohd Iskandar, Takiah Haron, Hasnah The collapse of Enron has again shed some unfavourable lights on the role that external auditors play in the detection of fraud (Thomas & Clements, 2002). Inability to detect fraud may lead to a litigation action being taken against the external auditor (Palmrose, 1987). Previous research found that personality factors may be associated with job performance (Robertson, Baron, Gibbons, MacIver, & Nyfield, 2000; Barrick & Mount, 1991). Ashton (1999) suggested that certain innate personality factors can be used to predict an individual's performance, specifically the performance of auditors. This paper attempts to determine factors that may have impact on the ability of external auditors to detect the likelihood of fraud. Robertson and Callinan (1998) stated that the emergence of "Big five" factors of personality has increased the interest for researchers to examine its role. The "Big five" factors of personality are: (1) neuroticism, (2) extraversion, (3) conscientiousness, (4) openness and (5) agreeableness. This paper will specifically investigate effects of these five factors of personality on the external auditors' ability to detect the likelihood of fraud. In this paper a discussion on the development of a conceptual framework for the external auditor's personality and detection of fraud is presented. Eurojournals 2006-11 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/18129/1/A%20conceptual%20discussion%20on%20the%20external%20auditor.pdf Jaffar, Nahariah and Salleh, Arfah and Mohd Iskandar, Takiah and Haron, Hasnah (2006) A conceptual discussion on the external auditor's personality and detection of fraud. European Journal of Social Sciences, 4 (1). pp. 66-76. ISSN 1450-2267 |
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The collapse of Enron has again shed some unfavourable lights on the role that external auditors play in the detection of fraud (Thomas & Clements, 2002). Inability to detect fraud may lead to a litigation action being taken against the external auditor (Palmrose, 1987). Previous research found that personality factors may be associated with job performance (Robertson, Baron, Gibbons, MacIver, & Nyfield, 2000; Barrick & Mount, 1991). Ashton (1999) suggested that certain innate personality factors can be used to predict an individual's performance, specifically the performance of auditors. This paper attempts to determine factors that may have impact on the ability of external auditors to detect the likelihood of fraud. Robertson and Callinan (1998) stated that the emergence of "Big five" factors of personality has increased the interest for researchers to examine its role. The "Big five" factors of personality are: (1) neuroticism, (2) extraversion, (3) conscientiousness, (4) openness and (5) agreeableness. This paper will specifically investigate effects of these five factors of personality on the external auditors' ability to detect the likelihood of fraud. In this paper a discussion on the development of a conceptual framework for the external auditor's personality and detection of fraud is presented. |
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Article |
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Jaffar, Nahariah Salleh, Arfah Mohd Iskandar, Takiah Haron, Hasnah |
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Jaffar, Nahariah Salleh, Arfah Mohd Iskandar, Takiah Haron, Hasnah A conceptual discussion on the external auditor's personality and detection of fraud |
author_facet |
Jaffar, Nahariah Salleh, Arfah Mohd Iskandar, Takiah Haron, Hasnah |
author_sort |
Jaffar, Nahariah |
title |
A conceptual discussion on the external auditor's personality and detection of fraud |
title_short |
A conceptual discussion on the external auditor's personality and detection of fraud |
title_full |
A conceptual discussion on the external auditor's personality and detection of fraud |
title_fullStr |
A conceptual discussion on the external auditor's personality and detection of fraud |
title_full_unstemmed |
A conceptual discussion on the external auditor's personality and detection of fraud |
title_sort |
conceptual discussion on the external auditor's personality and detection of fraud |
publisher |
Eurojournals |
publishDate |
2006 |
url |
http://psasir.upm.edu.my/id/eprint/18129/1/A%20conceptual%20discussion%20on%20the%20external%20auditor.pdf http://psasir.upm.edu.my/id/eprint/18129/ |
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