scholarly journals The Interaction Effect of Personality Factor on Capability and Competence Requirement

2021 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Ala'a Zuhair Mansour ◽  
Aidi Ahmi ◽  
Oluwatoyin Muse Johnson Popoola
Keyword(s):  
Risk Assessment ◽  
Public Sector ◽  
Survey Method ◽  
Personality Factor ◽  
Fraud Risk ◽  
Knowledge Requirements ◽  
Knowledge Capability ◽  
Research Findings ◽  
Assessment Performance ◽  
Economic Developments

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.

scholarly journals The Personality Factor of Conscientiousness on Skills Requirement and Fraud Risk Assessment Performance

2020 ◽  
Vol 11 (2) ◽  
pp. 405
Author(s):  
Ala'a Zuhair Mansour ◽  
Aidi Ahmi ◽  
Oluwatoyin Muse Johnson Popoola
Keyword(s):  
Risk Assessment ◽  
Public Sector ◽  
Personality Factors ◽  
Personality Factor ◽  
Fraud Prevention ◽  
Assessment Task ◽  
The Public ◽  
Fraud Risk ◽  
The Government ◽  
Assessment Performance

The study examines the moderation effect of the personality factor of conscientiousness on the relationship between skills (forensic accountant and auditor) and fraud risk assessment task performance in the Jordanian public sector. The forensic accountant skills denote enhanced level of capability purposely required to collect evidence in respect of fraud prevention, detection, deterrence as well as response. Whereas, the auditing standards require auditors to make available realistic guarantees in terms of sufficiency and reliability that the financial statements as a whole are free from material misstatements arising from fraud or error. Despite efforts by the government in reducing cases of fraud through a measure of reforms such as the establishment and strengthening of accountability organs and promoting global best practices for corporate organisations, fraud and financial crimes in the public sector of Jordan are still increasing. Hence, this paper develops a conceptual framework to investigate the moderating effect of conscientiousness on skills requirements and fraud risk assessment performance. The study will assist the forensic accountants and auditors working as regulators in the public sector environment concerning fraud prevention, detection, and response. It also creates awareness among accounting information users in the public sector. The paper contributes to the literature on personality factors of conscientiousness, auditing and forensic accounting, enhanced capability skills requirement, and competence (fraud risk assessment performance) by forensic accountants and auditors about fraud prevention, detection, and response in the Jordanian public sector.

scholarly journals Investigating Fraud Risks Assessment Practices in Public Sector Audits

2021 ◽  
Vol 16 (1) ◽  
pp. 183-205
Author(s):  
Mohamad Mahsun ◽  
◽  
Nafsiah Mohamed ◽  
Sharifah Norzehan Syed Yusuf ◽  
Indrawati Yuhertiana ◽  
...  
Keyword(s):  
Risk Assessment ◽  
Public Sector ◽  
Audit Process ◽  
Planning Stage ◽  
Audit Planning ◽  
Fraud Risk ◽  
Auditing Standards ◽  
The Government ◽  
The Impact ◽  
Audit Standards

Fraud Risk Assessment (FRA) is claimed to be an important activity at the audit planning stage in both the private and public sectors. In fact, because of the importance of FRA activities, Auditing Standards (SAS 99, ISA 240, ISSAI 1240) have required auditors to carry out FRAs at the audit planning stage. FRA is considered as the core activity of financial audit planning because of the impact of fraud on the sustainability of an entity, quality of life, and economic growth. This study aimed to determine the practice of FRA in public sector audits and to find out more about the obstacles faced by auditors during the audit process and to find out the causes of these obstacles by considering the approach to the Audit Standards used. This study found that auditors’ performance can be determined based on their complete compliance with audit standards. We have encountered a serious problem that requires firm action from the government or a competent official, namely the auditor’s willingness in preparing the Fraud Risk Assessment Matrix. In addition, we recommend the Audit Standards Board to adopt international public sector auditing standards and disseminate them through training for auditors, students, and professionals. Keywords: fraud risk assessment, public sector audit, auditor competency

scholarly journals Task performance fraud risk assessment on forensic accountant and auditor knowledge and mindset in Nigerian public sector

2014 ◽  
Vol 4 (3) ◽  
pp. 83-89
Author(s):  
Oluwatoyin Muse Johnson Popoola ◽  
Ayoib Che-Ahmad ◽  
Rose Shamsiah Samsudin
Keyword(s):  
Risk Assessment ◽  
Corporate Governance ◽  
Public Sector ◽  
Task Performance ◽  
Fraud Risk ◽  
Accountability Practices

This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector through the efficient utilisation of forensic accountant and auditor knowledge and mindset. The effect will enhance the corporate governance and accountability practices among public sector accountants and auditors in Nigeria.

MOTİVASYON ARAÇLARININ ÖRGÜTSEL BAĞLILIK ÜZERİNDEKİ ETKİSİ: KAMU KURUMLARINDAKİ X VE Y KUŞAĞI KARŞILAŞTIRMASI

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Gökhan Kerse
Keyword(s):  
Organizational Commitment ◽  
Public Sector ◽  
Affective Commitment ◽  
Survey Method ◽  
Public Sector Employees ◽  
Context Data ◽  
Gathering Data

The main purpose of this study is to explore the effects of the motivational tools (intrinsic and extrinsic) on the organizational commitment (normative, continuance and affective commitment). In the study were also compared caring levels to motivation tools of X generation and Y generation and levels to their organizational commitment. In this context, data were collected through survey method from171 public sector employees. Gathering data were analysed by using SPSS. The main finding showed that there is effects the motivational tools on organizational commitment.

Implementasi Manajemen Pengetahuan pada Perguruan Tinggi Swasta di Kabupaten Garut

2019 ◽  
Vol 22 (2) ◽  
Author(s):  
Hendarsita Amartiwi
Keyword(s):  
Knowledge Management ◽  
Private Higher Education ◽  
Survey Method ◽  
Unit Of Analysis ◽  
Factors Affecting ◽  
Confirmatory Factor ◽  
Research Findings ◽  
Survey Results ◽  
Use Of Knowledge ◽  
Descriptive Statistical Analysis

This study scrutinize the factors affecting knowledge management, consisting of acquisition of knowledge, storage of knowledge, distribution of knowledge and use of knowledge, at Private Higher Education Institutions in Garut Regency.  The purpose of this study is to analyze the factors shaping the knowledge management.  By using a survey method with a quantitative approach, the unit of analysis of this study is lecturer at 14 Private Universities in Garut Regency, with 229 lecturers as respondents. Data is obtained from survey results through questionnaires distributed directly to lecturers. Data is processed using descriptive statistical analysis and Confirmatory Factor Analysis (CFA). The research findings showed that the use of knowledge and the storage of knowledge are the most powerful factors in knowledge management, followed by the acquisition of knowledge, and distribution of knowledge.

scholarly journals Risk Assessment of Large-Scale Infrastructure Projects—Assumptions and Context

2020 ◽  
Vol 11 (1) ◽  
pp. 109
Author(s):  
Jana Korytárová ◽  
Vít Hromádka
Keyword(s):  
Risk Assessment ◽  
Economic Efficiency ◽  
Large Scale ◽  
Cash Flows ◽  
Statistical Characteristics ◽  
Individual Risk ◽  
Dependent Variables ◽  
Research Findings ◽  
Input Variables ◽  
Individual Risk Factors

This article deals with the partial outputs of large-scale infrastructure project risk assessment, specifically in the field of road and motorway construction. The Department of Transport spends a large amount of funds on project preparation and implementation, which however, must be allocated effectively, and with knowledge of the risks that may accompany them. Therefore, documentation for decision-making on project financing also includes their analysis. This article monitors the frequency of occurrence of individual risk factors within the qualitative risk analysis, with the support of the national risk register, and identifies dependent variables that represent part of the economic cash flows for determining project economic efficiency. At the same time, it compares these dependent variables identified by sensitivity analysis with critical variables, followed by testing the interaction of the critical variables’ effect on the project efficiency using the Monte Carlo method. A partial section of the research was focused on the analysis of the probability distribution of input variables, especially “the investment costs” and “time savings of infrastructure users” variables. The research findings conclude that it is necessary to pay attention to the setting of statistical characteristics of variables entering the economic efficiency indicator calculations, as the decision of whether or not to accept projects for funding is based on them.

scholarly journals Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment

2014 ◽  
Vol 9 (9) ◽  
Author(s):  
Oluwatoyin Muse Johnson Popoola ◽  
Ayoib Che Ahmad ◽  
Rose Shamsiah Samsudin
Keyword(s):  
Risk Assessment ◽  
Task Performance ◽  
Fraud Risk ◽  
Forensic Accounting

scholarly journals PENGARUH BUDAYA ORGANISASI DAN ETIKA TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) GURU SMA NEGERI DI SIPORA KABUPATEN KEPULAUAN MENTAWAI

2015 ◽  
Vol 6 (1) ◽  
pp. 1007
Author(s):  
Meihen Jalismen
Keyword(s):  
Organizational Culture ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Simple Random Sampling ◽  
Organization Culture ◽  
Citizenship Behavior ◽  
Survey Method ◽  
Direct Influence ◽  
Research Findings ◽  
Positive Direct

This study aims to determine the direct effect between (1) organizational culture with OCB, (2) ethics with OCB, (3) organization culture with ethical. The method used is a survey method with a correlation approach. In this study serve as a sample of 81 teachers were selected based on random techniques (simple random sampling). Data were obtained by spreading questioner. This study was conducted in high schools in Sipora Mentawai Islands. Based on hypothesis testing that has been done, it can be described as the following research findings: (1) there is a positive direct influence of organizational culture with OCB, (2) there is a positive direct influence of ethics on OCB, (3) there is a positive direct influence between cultures organization with ethics.

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