Search Results - subject:"fraud risk assessment"

Generation gap in fraud prevention : study on generation Z, generation X, millennials, and boomers

Rahardyan, Tri Marhendra; Bakri, Muhammad Rafi; Utami, … - 2023

Persistent link: https://www.econbiz.de/10014323351

Examining the role of personality traits, digital technology skills and competency on the effectiveness of fraud risk assessment among external auditors

Ridzuan, Nurul Izzaty Mat; Said, Jamaliah; Razali, … - In: Journal of Risk and Financial Management 15 (2022) 11, pp. 1-14

the external auditor function, especially when related to fraud risk assessment, is commonly called into question. Hence … contribute to the effectiveness of fraud risk assessment among external auditors. A total of 455 questionnaires were distributed …-PLS 4.0. This study found that digital technology skills contribute to the effectiveness of fraud risk assessment, whereas …

Persistent link: https://www.econbiz.de/10014332692

Polytope fraud theory

Zhao, Dongshuai; Wang, Zhongli; Schweizer-Gamborino, Florian - 2022

Polytope Fraud Theory (PFT) extends the existing triangle and diamond theories of accounting fraud with ten abnormal financial practice alarms that a fraudulent firm might trigger. These warning signals are identified through evaluation of the shorting behavior of sophisticated activist short...

Persistent link: https://www.econbiz.de/10013202768

Examining the role of personality traits, digital technology skills and competency on the effectiveness of fraud risk assessment among external auditors

Ridzuan, Nurul Izzaty Mat; Said, Jamaliah; Razali, … - In: Journal of risk and financial management : JRFM 15 (2022) 11, pp. 1-14

Persistent link: https://www.econbiz.de/10013475215

Recent research on the identification, assessment, and response to fraud risks : implications for audit practice and topics for future research

Brazel, Joseph F.; Carpenter, Tina; Gimbar, Christine; … - In: Accounting horizons : a quarterly publication of the … 38 (2024) 3, pp. 1-12

Persistent link: https://www.econbiz.de/10015071232

Knowledge capability and fraud risk assessment in Nigeria deposit money banks: The mediating effect of problem representation

Odukoya, Olusoji Olumide - In: Cogent Business & Management 8 (2021) 1, pp. 1-15

Nigeria Deposit Insurance Corporation (NDIC) annual reports (2014-2017) suggest that the country's deposit money banks (DMBs) have been exposed to escalating incidence of fraud and forgeries. This has hampered their capacity, efficiency and contribution to national economic growth and...

Persistent link: https://www.econbiz.de/10014001649

Knowledge capability and fraud risk assessment in Nigeria deposit money banks : the mediating effect of problem representation

Odukoya, Olusoji Olumide; Rose Shamsiah Samsudin - In: Cogent business & management 8 (2021) 1, pp. 1-15

Nigeria Deposit Insurance Corporation (NDIC) annual reports (2014-2017) suggest that the country’s deposit money banks (DMBs) have been exposed to escalating incidence of fraud and forgeries. This has hampered their capacity, efficiency and contribution to national economic growth and...

Persistent link: https://www.econbiz.de/10012659677

The interaction effect of personality factor on capability and competence requirement

Ala'a Zuhair Mansour; Aidi Ahmi; Popoola, Oluwatoyin … - In: Business and Economic Research : BER 11 (2021) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10012624068

Impact of fraud risk assessment on good corporate governance : case of public listed companies in Oman

Rehman, Ali; Fathyah Hashim - In: Business systems research : a system view accross … 11 (2020) 1, pp. 16-30

Background: Fraud risk assessment as a control mechanism is becoming necessary due to continuous and never … relationship between fraud risk assessment and good corporate governance of companies listed in the Muscat Stock Market in the … and data have been analysed by utilizing PLS-SEM. Result: Fraud risk assessment has a significant direct impact on good …

Persistent link: https://www.econbiz.de/10012215631

How does an audit or a forensic perspective influence auditors' fraud-risk assessment and subsequent risk response?

Chui, Lawrence; Curtis, Mary B.; Pike, Byron J. - In: Auditing : a journal of practice & theory 41 (2022) 4, pp. 57-83

Persistent link: https://www.econbiz.de/10013503389