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The Interaction Effect of Personality Factor on Capability and Competence Requirement

Author

Listed:
  • Ala'a Zuhair Mansour
  • Aidi Ahmi
  • Oluwatoyin Muse Johnson Popoola

Abstract

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.

Suggested Citation

  • Ala'a Zuhair Mansour & Aidi Ahmi & Oluwatoyin Muse Johnson Popoola, 2021. "The Interaction Effect of Personality Factor on Capability and Competence Requirement," Business and Economic Research, Macrothink Institute, vol. 11(1), pages 1-14, March.
    • Handle: RePEc:mth:ber888:v:11:y:2021:i:1:p:1-14
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    References listed on IDEAS

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    1. Oluwatoyin Muse Johnson Popoola & Ayoib B Che-Ahmad & Rose Shamsiah Samsudin, 2015. "An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria," Accounting Research Journal, Emerald Group Publishing Limited, vol. 28(1), pages 78-97, July.
    2. Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia," MPRA Paper 66664, University Library of Munich, Germany, revised 2014.
    3. Zahra, Shaker A. & Korri, Juha Santeri & Yu, JiFeng, 2005. "Cognition and international entrepreneurship: implications for research on international opportunity recognition and exploitation," International Business Review, Elsevier, vol. 14(2), pages 129-146, April.
    4. F. Todd DeZoort & Paul D. Harrison, 2018. "Understanding Auditors’ Sense of Responsibility for Detecting Fraud Within Organizations," Journal of Business Ethics, Springer, vol. 149(4), pages 857-874, June.
    5. Knapp, Carol A. & Knapp, Michael C., 2001. "The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 25-37, January.
    6. Paul Heywood, 1997. "Political Corruption: Problems and Perspectives," Political Studies, Political Studies Association, vol. 45(3), pages 417-435, August.
    7. Felix I. Lessambo, 2018. "Auditing, Assurance Services, and Forensics," Springer Books, Springer, number 978-3-319-90521-1, September.
    8. Ala'a Zuhair Mansour & Aidi Ahmi & Oluwatoyin Muse Johnson Popoola, 2020. "The Personality Factor of Conscientiousness on Skills Requirement and Fraud Risk Assessment Performance," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 405-415, April.
    9. Zimbelman, MF & Waller, WS, 1999. "An experimental investigation of auditor-auditee interaction under ambiguity," Journal of Accounting Research, Wiley Blackwell, vol. 37, pages 135-155.
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    1. Marwan Altarawneh & Mohammad Abedalrahman Alhmood & Ala’a Zuhair Mansour & Aidi Ahmi, 2023. "Comprehensive Bibliometric Mapping of Publication Trends in Earnings Management," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 179-203.

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    More about this item

    Keywords

    Fraud risk assessment; Personality factors; Knowledge; Forensic accounting; Auditing; Jordanian public sector;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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