Forensic accounting knowledge and mindset on task performance fraud risk assessment

• Main Authors: Popoola, Oluwatoyin Muse Johnson, Che Ahmad, Ayoib, Samsudin, Rose Shamsiah
• 格式: Article
• 语言: English
• 出版: Canadian Center of Science and Education 2014
• 主题: H Social Sciences (General); HF Commerce; HF5601 Accounting; HG Finance; HJ Public Finance
• 在线阅读: 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

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...