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The Mediating Role of Conscientiousness in the Relationship Between Auditors’ Ethical Idealism and Fraud Detection

Author

Listed:
  • Abdulrahman Almalki

    (Department of Accounting, Faculty of Economics & Administration, King Abdulaziz University, Jeddah P.O. Box 80200, Saudi Arabia)

  • Yousef Basodan

    (Department of Accounting, Faculty of Economics & Administration, King Abdulaziz University, Jeddah P.O. Box 80200, Saudi Arabia)

  • Helmi Boshnak

    (Department of Accounting, Faculty of Economics & Administration, King Abdulaziz University, Jeddah P.O. Box 80200, Saudi Arabia)

Abstract

Despite the recognized importance of ethical idealism in enhancing fraud detection in the audit context, there remains limited understanding of the mediating role of conscientiousness in the relationship between auditors’ ethical idealism and fraud detection. The purpose of this paper is to analyze the influence of auditors’ ethical idealism on fraud detection via using the conscientiousness of auditors as a mediator. This study employs a cross-sectional approach, and quantifiable data were gathered via structured surveys from 401 external auditors employed in offices licensed to practice the accounting and auditing profession in Saudi Arabia. Accidental sampling was used to ensure a representative sample of auditors in Saudi audit firms. This study utilized the Structural Equation Modeling (SEM) technique to examine the relationships between ethical idealism (as independent variable), conscientiousness (as mediating variable), and fraud detection (as dependent variable). The result showed that ethical idealism has a positive effect on auditors’ detection of fraud. However, the proposed mediation effect of conscientiousness between ethical Idealism and fraud detection was not statistically significant. The research underscores that the ethical idealism of auditors can enhance fraud detection, especially when accounting firms give priority to ethical training programs, ensuring that they are guided by strong ethical idealism rather than personal conscientiousness.

Suggested Citation

  • Abdulrahman Almalki & Yousef Basodan & Helmi Boshnak, 2025. "The Mediating Role of Conscientiousness in the Relationship Between Auditors’ Ethical Idealism and Fraud Detection," JRFM, MDPI, vol. 18(5), pages 1-24, May.
    • Handle: RePEc:gam:jjrfmx:v:18:y:2025:i:5:p:244-:d:1647833
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    References listed on IDEAS

    as
    1. Asare, Stephen K. & van Brenk, Herman & Demek, Kristina C., 2024. "Evidence on the homogeneity of personality traits within the auditing profession," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    2. Ya-Hui Chen & Kung-Jeng Wang & Shih-Hsun Liu, 2023. "How Personality Traits and Professional Skepticism Affect Auditor Quality? A Quantitative Model," Sustainability, MDPI, vol. 15(2), pages 1-15, January.
    3. Qamrul Islam & Syed Md Faisal Ali Khan, 2024. "Assessing Consumer Behavior in Sustainable Product Markets: A Structural Equation Modeling Approach with Partial Least Squares Analysis," Sustainability, MDPI, vol. 16(8), pages 1-24, April.
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