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

• 主要作者: Almansour, Ala'A Zuhair Ahmad
• 格式: Thesis
• 语言: English; English; English
• 出版: 2022
• 主题: HD61 Risk Management; HF5601-5689 Accounting; HF5667 Professional Ethics. Auditors.
• 在线阅读: 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; https://etd.uum.edu.my/10677/

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...