Forensic accounting knowledge and mindset on task performance fraud risk assessment
The paper investigates the relationship between knowledge (KR) and mindset (MR) on task performance fraud risk assessment (TPFRA) of forensic accountant and auditor in the public sector environment. It also examines the claim that forensic accountants possess higher level of KR, MR and TPFRA than au...
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Canadian Center of Science and Education
2014
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my.uum.repo.158462017-01-30T03:22:25Z http://repo.uum.edu.my/15846/ Forensic accounting knowledge and mindset on task performance fraud risk assessment Popoola, Oluwatoyin Muse Johnson Che Ahmad, Ayoib Samsudin, Rose Shamsiah H Social Sciences (General) HF Commerce HF5601 Accounting HG Finance HJ Public Finance The paper investigates the relationship between knowledge (KR) and mindset (MR) on task performance fraud risk assessment (TPFRA) of forensic accountant and auditor in the public sector environment. It also examines the claim that forensic accountants possess higher level of KR, MR and TPFRA than auditors. The study design is cross-sectional. Survey questionnaire is used. The 300 respondents are real professional people (i.e. auditors and accountants in the Nigerian public sector) as true representatives to enhance the generalisation of the outcomes. PLS-SEM and IBM SPSS Statistics 20.0 were used as the primary statistical analysis tools for the study. The results of the present study confirm the positive relationship of KR and MR on TPFRA. Specifically, the results revealed that forensic accountants have higher levels of KR, MR and TPFRA than auditors in the areas of fraud prevention/deterrent, detection and response. Because of the adoption of cross-sectional design in which data are collected at one point of time, there is no time to wait for different follow-up stages or interventions before data analysis. Researchers are encouraged to use longitudinal design to explore interactions between KR, MR and TPFRA. This empirical study has revealed the value of KR and MR (forensic accountant and auditor) as a significant capability requirement in the workplace. Since no nation is immune to fraud and as loss due to fraud is costly, the result of this research will improve the corporate governance and accountability practices among public sector accountants and auditors. Canadian Center of Science and Education 2014 Article PeerReviewed application/pdf en cc_by http://repo.uum.edu.my/15846/1/Forensic_Accounting_Knowledge_and_Mindset_on_Task_Performance_Fraud_Risk_Assessmentpdf.pdf Popoola, Oluwatoyin Muse Johnson and Che Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014) Forensic accounting knowledge and mindset on task performance fraud risk assessment. International Journal of Business and Management, 9 (9). pp. 1-16. ISSN 1833-3850 http://doi.org/10.5539/ijbm.v9n9p118 |
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H Social Sciences (General) HF Commerce HF5601 Accounting HG Finance HJ Public Finance Popoola, Oluwatoyin Muse Johnson Che Ahmad, Ayoib Samsudin, Rose Shamsiah Forensic accounting knowledge and mindset on task performance fraud risk assessment |
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The paper investigates the relationship between knowledge (KR) and mindset (MR) on task performance fraud risk assessment (TPFRA) of forensic accountant and auditor in the public sector environment. It also examines the claim that forensic accountants possess higher level of KR, MR and TPFRA than auditors. The study design is cross-sectional. Survey questionnaire is used. The 300 respondents are real professional people (i.e. auditors and accountants in the Nigerian public sector) as true representatives to enhance the generalisation of the outcomes. PLS-SEM and IBM SPSS Statistics 20.0 were used as the primary statistical analysis tools for the study. The results of the present study confirm the positive relationship of KR and MR on TPFRA. Specifically, the results revealed that forensic accountants have higher levels of KR, MR and TPFRA than auditors in the areas of fraud prevention/deterrent, detection and response. Because of the adoption of cross-sectional design in which data are collected at one point of time, there is no time to wait for different follow-up stages or interventions before data analysis. Researchers are encouraged to use longitudinal design to explore interactions between KR, MR and TPFRA. This empirical study has revealed the value of KR and MR (forensic accountant and auditor) as a significant capability requirement in the workplace. Since no nation is immune to fraud and as loss due to fraud is costly, the result of this research will improve the corporate governance and accountability practices among public sector accountants and auditors. |
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Article |
author |
Popoola, Oluwatoyin Muse Johnson Che Ahmad, Ayoib Samsudin, Rose Shamsiah |
author_facet |
Popoola, Oluwatoyin Muse Johnson Che Ahmad, Ayoib Samsudin, Rose Shamsiah |
author_sort |
Popoola, Oluwatoyin Muse Johnson |
title |
Forensic accounting knowledge and mindset on task performance fraud risk assessment |
title_short |
Forensic accounting knowledge and mindset on task performance fraud risk assessment |
title_full |
Forensic accounting knowledge and mindset on task performance fraud risk assessment |
title_fullStr |
Forensic accounting knowledge and mindset on task performance fraud risk assessment |
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Forensic accounting knowledge and mindset on task performance fraud risk assessment |
title_sort |
forensic accounting knowledge and mindset on task performance fraud risk assessment |
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Canadian Center of Science and Education |
publishDate |
2014 |
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http://repo.uum.edu.my/15846/1/Forensic_Accounting_Knowledge_and_Mindset_on_Task_Performance_Fraud_Risk_Assessmentpdf.pdf http://repo.uum.edu.my/15846/ http://doi.org/10.5539/ijbm.v9n9p118 |
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13.18916 |