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 …

This paper discusses task performance fraud risk assessment and forensic accountant knowledge and mindset in the … Nigerian public sector. The aim of the study is to investigate the fraud risk assessment in the Nigerian public sector through …

The paper investigates the relationship between knowledge (KR) and mindset (MR) on task performance fraud risk … auditors in the areas of fraud prevention/deterrent, detection and response. Because of the adoption of cross-sectional design … capability requirement in the workplace. Since no nation is immune to fraud and as loss due to fraud is costly, the result of …

competence (i.e., task performance fraud risk assessment (TPFRA)) in the Malaysian public sector.It also draws the attention of … the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with … global practices in fighting fraud in the Malaysian public sector …

financial statement fraud using a policy capturing methodology which is useful for developing an understanding of multi … the formulation of attitudes about committing financial statement fraud. Reasons for that are tested and the findings …

, high ability players are more likely to commit fraud than low ability types …

The purpose of this study is to guide practice and future research by examining contemporary fraud brainstorming … auditors' performance in fraud risk identification and risk response generation. We also examine differences in audit team … to brainstorming when engagement risk is heightened (i.e., publicly traded clients with high fraud and/or high inherent …

legislation, and increase in the activities of government offer new opportunities for fraud perpetrators and forensic accountants … performance fraud risk assessment in the Malaysian public sector. It also creates awareness to stakeholders fighting fraud in the … public sector to the understanding of fraud mechanism and how to deal with fraudsters. The objective of the study is to …

High-profile fraud cases have continued to make the news over the past few years. But exactly what are auditors …' responsibilities when it comes to detecting fraud? The author of this article reveals that the auditing profession has come full circle …-from being responsible to not being responsible for detecting fraud. But the volume and critical nature of fraud cases remain …