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The impact of task performance fraud risk assessment on forensic skills and mindsets: A conceptual model

Popoola, Oluwatoyin Muse Johnson and Che Ahmad, Ayoib and Samsudin, Rose Shamsiah and Yusoff, Rushami Zien (2013) The impact of task performance fraud risk assessment on forensic skills and mindsets: A conceptual model. 8th Asian Business Research Conference (WBI) 2013, Bangkok, Thailand. pp. 1-13.

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This paper discusses the impact of task performance, fraud risk assessment and forensic accountants and auditors’ skills and mindsets in the Nigerian public sector. It also draws the attention of the users of public sector accountants and auditors such as the Economic and Financial Crimes Commission, the Independent and Corrupt Practices Commission, Special Control Unit of Money Laundering, Terrorism Financing and white collar crimes. The objective of the study is to enhance the fraud risk assessment task performance in the Office of both Auditor General for the Federation and Accountant General of the Federation through the effective use of skills and mindsets (forensic accountant vs. auditor), which will usher in the best corporate governance practices in the Nigerian public sector. Thus, the study suggests performance measurement can be improved considering the impact of forensic accountant skills and mindsets on fraud risk assessment in the Nigerian public sector.

Item Type: Article
Additional Information: Research Interest: Fraud Forensics, Accounting, Auditing, Corporate Governance, Risk Management, Public Policy & Regulation, Forensic Accounting Subject Area: Social Science, Business & Management, Business & Economics Article Type: Research Paper JEL Code: M4, M40, M41, M42, M48, M49 Data Analysis: IBM SPSS & PLS-SEM
Uncontrolled Keywords: Fraud Forensics; Accounting; Accountability; Forensic Accounting; Auditing; Assurance; Corporate Governance; Risk Management; Investigation;Risk Assessment; Task Performance; Problem Representation; Skills; Mindset; Knowledge; Values; Ethics; Fraud Risk Assessment; Financial Criminology; Fraud; Fraud Related Problem Representation; Fraud Prevention; Fraud Detection; Fraud Response; Fraud Specialist; Auditor; Forensic Accountant; Fraud Examiner, Mediation Analysis.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Oluwatoyin Muse Johnson Popoola
Date Deposited: 18 Oct 2015 01:33
Last Modified: 19 Apr 2016 01:44

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