Ridzuan, Nurul Izzaty Mat; Said, Jamaliah; Razali, … - In: Journal of risk and financial management : JRFM 15 (2022) 11, pp. 1-14
, this study aims to assess individual factors (personality traits, digital technology skills, and competency) that may …-PLS 4.0. This study found that digital technology skills contribute to the effectiveness of fraud risk assessment, whereas … auditors requires digital technology skills. This study contributes to the literature by confirming the critical role of …
