The interaction effect of personality factor on capability and competence requirement
The auditing and accounting profession recently faced many challenges following fraudulent practices among the Jordanian public sector. The continuation of such fraudulent activities in the public sector impedes national economic developments and growth. This study's main objective is to hav...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Macrothink Institute
2021
|
| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/28565/1/The%20Interaction%20Effect%20of%20Personality%20Factor%20on%20Capability%20and%20Competence%20Requirement2021%2017982-64401-1-PB.pdf https://repo.uum.edu.my/id/eprint/28565/ https://doi.org/10.5296/ber.v11i1.17982 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | The auditing and accounting profession recently faced many challenges following fraudulent
practices among the Jordanian public sector. The continuation of such fraudulent activities in
the public sector impedes national economic developments and growth. This study's main
objective is to have a practical and effective way of reducing the incidences of fraud in the
Jordanian public sector. Specifically, this research explores the moderating role of
neuroticism on knowledge requirements and fraud risk assessment performance in the
Jordanian public sector. Adopting a survey method, the respondents of this study are forensic
accountants and auditors in the Jordanian public sector. The research findings will contribute
to the existing literature on forensic accountants, auditors, knowledge capability requirement,
and neuroticism as a personality factor and fraud risk assessment performance of regulators
regarding prevention and detection of fraud in the Jordanian public sector work environment. |
|---|