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 Impact of Fraud Preventive Measures on Good Corporate Governance

2020 ◽  
Vol 4 (1) ◽  
pp. 35
Author(s):  
Ali Rehman ◽  
Fathyah Hashim
Keyword(s):  
Risk Assessment ◽  
Corporate Governance ◽  
Preventive Measures ◽  
Listed Companies ◽  
Fraud Risk ◽  
Good Corporate Governance ◽  
Forensic Accounting ◽  
The Impact ◽  
Preventive Role

This study seeks to understand the impact of fraud preventive measures on good corporate governance within Omani public listed companies. Fraud preventive measures are considered as fraud risk assessment and preventive role of forensic accounting. This study also proposed that preventive role of forensic accounting mediates the relationship between fraud risk assessment and good corporate governance. Unit of analysis is public listed companies in Oman. This study utilized census sampling with quantitative cross sectional study. PLS-SEM was employed for the data and result analysis. Results suggest that, fraud risk assessment does not have significant impact on good corporate governance; whereas, preventive role of forensic accounting has significant impact on good corporate governance and it is also mediating between fraud risk assessment and good corporate governance. This study can assist regulators and policy makers towards inclusion of forensic accounting as permanent and compulsory component of the codes of corporate governance. Moreover, it is highly recommended for organizations to have in-house antifraud activity which can support and enhance good corporate governance. This study identifies forensic accounting as in-house preventive measure activity which can be available within an organization and working as governance management. This preventive role of forensic accounting is not explored before especially in the Omani market.

scholarly journals Task Performance and Skills in IR 4.0: The Moderating Effect of Attitude

2018 ◽  
Vol 2 (4) ◽  
pp. 44-56
Author(s):  
Oluwatoyin Muse Johnson Popoola ◽  
Ayoib Che Ahmad ◽  
Rachael Oluyemisi Arowolo ◽  
Mazrah Malek
Keyword(s):  
Risk Assessment ◽  
Task Performance ◽  
Working Environment ◽  
Skill Sets ◽  
Fraud Risk ◽  
Effective Policy ◽  
Energy Quantum ◽  
Conceptual Study ◽  
And Task ◽  
Specific Working

In the advent of artificial intelligence, internet of things, self- driving vehicles, nanotechnology, renewable energy, quantum computing, and biotechnology has taken centre stage. New markets will emerge, partly or wholly displacing others that will require new skill sets for employment and transform how and where people work. Thus, the skills required in both old and new occupations are bound to change in a specific working environment and transform how and where people work. The objective of this study is to examine the moderating impact of attitude (ATT) on skills (SK) and task performance fraud risk assessment (TPFRA) of professional accountants conceptually. This study possesses the capacity to impact the ethical, legal, regulatory, and institutional framework. Furthermore, the study possesses the abilities to persuade the efficient and effective policy formulations and enhance capacity building of the workforce in the public sector. To the best of the researchers’ knowledge, this may perhaps be the first conceptual study on the accountant's attitude as an indispensable capability requirement for skills and task performance fraud risk assessment in the specific working environment.

scholarly journals The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model

2015 ◽  
Author(s):  
Oluwatoyin Muse Johnson Popoola ◽  
Ayoib Che-Ahmad ◽  
Rose Shamsiah Samsudin ◽  
Rushami Zien Yussof
Keyword(s):  
Risk Assessment ◽  
Conceptual Model ◽  
Task Performance ◽  
Fraud Risk ◽  
The Impact

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.

On the Use of Checklists in Auditing: A Commentary

2014 ◽  
Vol 8 (1) ◽  
pp. C1-C25 ◽  
Author(s):  
J. Efrim Boritz ◽  
Lev M. Timoshenko
Keyword(s):  
Risk Assessment ◽  
Experimental Studies ◽  
Risk Assessments ◽  
Cue Combination ◽  
Assessment Task ◽  
Fraud Risk ◽  
Red Flag ◽  
Application Methods ◽  
Effective Use ◽  
Fraud Risk Assessments

SUMMARYExperimental studies concerning fraud (or “red flag”) checklists often are interpreted as providing evidence that checklists are dysfunctional because their use yields results inferior to unaided judgments (Hogan et al. 2008). However, some of the criticisms leveled against checklists are directed at generic checklists applied by individual auditors who combine the cues using their own judgment. Based on a review and synthesis of the literature on the use of checklists in auditing and other fields, we offer a framework for effective use of checklists that incorporates the nature of the audit task, checklist design, checklist application, and contextual factors. Our analysis of checklist research in auditing suggests that improvements to checklist design and to checklist application methods can make checklists more effective. In particular, with regard to fraud risk assessments, customizing checklists to fit both client circumstances and the characteristics of the fraud risk assessment task, along with auditor reliance on formal cue-combination models rather than on judgmental cue combinations, could make fraud checklists more effective than extant research implies.

scholarly journals Fraud risk assessment within blockchain transactions

2019 ◽  
Vol 51 (2) ◽  
pp. 443-467 ◽  
Author(s):  
Pierre-O. Goffard
Keyword(s):  
Risk Assessment ◽  
Probability Distribution ◽  
Head Start ◽  
Counting Processes ◽  
The Public ◽  
Fraud Risk ◽  
The One

AbstractThe probability of successfully spending twice the same bitcoins is considered. A double-spending attack consists in issuing two transactions transferring the same bitcoins. The first transaction, from the fraudster to a merchant, is included in a block of the public chain. The second transaction, from the fraudster to himself, is recorded in a block that integrates a private chain, exact copy of the public chain up to substituting the fraudster-to-merchant transaction by the fraudster-to-fraudster transaction. The double-spending hack is completed once the private chain reaches the length of the public chain, in which case it replaces it. The growth of both chains are modelled by two independent counting processes. The probability distribution of the time at which the malicious chain catches up with the honest chain, or, equivalently, the time at which the two counting processes meet each other, is studied. The merchant is supposed to await the discovery of a given number of blocks after the one containing the transaction before delivering the goods. This grants a head start to the honest chain in the race against the dishonest chain.

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