Purpose This paper aims to present a bibliometric analysis of publications from the Scopus databa... more Purpose This paper aims to present a bibliometric analysis of publications from the Scopus database on fraud detection studies. Design/methodology/approach The current research used Microsoft Excel to conduct the frequency analysis, VOSviewer for data visualisation and Harzing’s Publish or Perish for citation metrics and analysis. Findings In alignment with these research results, the publications on fraud detection studies have been consistently increasing since 2005. India was rated first as the most active country in fraud detection research. Tongji University from China was the most active institution that published significant publications related to fraud detection research. A total of 160 scholars from 89 various countries and 160 different institutions published several fraud detections studies with multi-authors’ participation in different languages. Originality/value To the best of the authors knowledge, this study is the first study to review fraud detections publications...
The aim of the study was to estimate the impact of compliance of corporate governance by the comp... more The aim of the study was to estimate the impact of compliance of corporate governance by the company over the return on assets of the companies listed at Bursa Malaysia. The authors have used the secondary data of 45 companies listed at Bursa Malaysia. The authors have applied regression analysis to identify the impact of significant variables over the return on assets of the company. The regression analysis has shown that frequency of board meetings, risk management committee members, foreign shareholders, and audit committee qualification regarding accounting and finance have a major impact over the return on assets. These variables are successful in explaining the relation up to 57 % variation in the returns on assets. The study has identified certain gaps in the literature which needs to be fulfilled according to the suggestions given for future research.
The study examines the moderation effect of the personality factor of conscientiousness on the re... more The study examines the moderation effect of the personality factor of conscientiousness on the relationship between skills (forensic accountant and auditor) and fraud risk assessment task performance in the Jordanian public sector. The forensic accountant skills denote enhanced level of capability purposely required to collect evidence in respect of fraud prevention, detection, deterrence as well as response. Whereas, the auditing standards require auditors to make available realistic guarantees in terms of sufficiency and reliability that the financial statements as a whole are free from material misstatements arising from fraud or error. Despite efforts by the government in reducing cases of fraud through a measure of reforms such as the establishment and strengthening of accountability organs and promoting global best practices for corporate organisations, fraud and financial crimes in the public sector of Jordan are still increasing. Hence, this paper develops a conceptual frame...
The auditing and accounting profession recently faced many challenges following fraudulent practi... more The auditing and accounting profession recently faced many challenges following fraudulent practices among the Jordanian public sector. The continuation of such fraudulent activities in the public sector impedes national economic developments and growth. This study's main objective is to have a practical and effective way of reducing the incidences of fraud in the Jordanian public sector. Specifically, this research explores the moderating role of neuroticism on knowledge requirements and fraud risk assessment performance in the Jordanian public sector. Adopting a survey method, the respondents of this study are forensic accountants and auditors in the Jordanian public sector. The research findings will contribute to the existing literature on forensic accountants, auditors, knowledge capability requirement, and neuroticism as a personality factor and fraud risk assessment performance of regulators regarding prevention and detection of fraud in the Jordanian public sector work e...
The auditing and accounting profession recently faced many challenges following fraudulent practi... more The auditing and accounting profession recently faced many challenges following fraudulent practices among the Jordanian public sector. The continuation of such fraudulent activities in the public sector impedes national economic developments and growth. This study's main objective is to have a practical and effective way of reducing the incidences of fraud in the Jordanian public sector. Specifically, this research explores the moderating role of neuroticism on knowledge requirements and fraud risk assessment performance in the Jordanian public sector. Adopting a survey method, the respondents of this study are forensic accountants and auditors in the Jordanian public sector. The research findings will contribute to the existing literature on forensic accountants, auditors, knowledge capability requirement, and neuroticism as a personality factor and fraud risk assessment performance of regulators regarding prevention and detection of fraud in the Jordanian public sector work environment.
The study examines the moderation effect of the personality factor of conscientiousness on the re... more The study examines the moderation effect of the personality factor of conscientiousness on the relationship between skills (forensic accountant and auditor) and fraud risk assessment task performance in the Jordanian public sector. The forensic accountant skills denote enhanced level of capability purposely required to collect evidence in respect of fraud prevention, detection, deterrence as well as response. Whereas, the auditing standards require auditors to make available realistic guarantees in terms of sufficiency and reliability that the financial statements as a whole are free from material misstatements arising from fraud or error. Despite efforts by the government in reducing cases of fraud through a measure of reforms such as the establishment and strengthening of accountability organs and promoting global best practices for corporate organisations, fraud and financial crimes in the public sector of Jordan are still increasing. Hence, this paper develops a conceptual framework to investigate the moderating effect of conscientiousness on skills requirements and fraud risk assessment performance. The study will assist the forensic accountants and auditors working as regulators in the public sector environment concerning fraud prevention, detection, and response. It also creates awareness among accounting information users in the public sector. The paper contributes to the literature on personality factors of conscientiousness, auditing and forensic accounting, enhanced capability skills requirement, and competence (fraud risk assessment performance) by forensic accountants and auditors about fraud prevention, detection, and response in the Jordanian public sector.
Purpose This paper aims to present a bibliometric analysis of publications from the Scopus databa... more Purpose This paper aims to present a bibliometric analysis of publications from the Scopus database on fraud detection studies. Design/methodology/approach The current research used Microsoft Excel to conduct the frequency analysis, VOSviewer for data visualisation and Harzing’s Publish or Perish for citation metrics and analysis. Findings In alignment with these research results, the publications on fraud detection studies have been consistently increasing since 2005. India was rated first as the most active country in fraud detection research. Tongji University from China was the most active institution that published significant publications related to fraud detection research. A total of 160 scholars from 89 various countries and 160 different institutions published several fraud detections studies with multi-authors’ participation in different languages. Originality/value To the best of the authors knowledge, this study is the first study to review fraud detections publications...
The aim of the study was to estimate the impact of compliance of corporate governance by the comp... more The aim of the study was to estimate the impact of compliance of corporate governance by the company over the return on assets of the companies listed at Bursa Malaysia. The authors have used the secondary data of 45 companies listed at Bursa Malaysia. The authors have applied regression analysis to identify the impact of significant variables over the return on assets of the company. The regression analysis has shown that frequency of board meetings, risk management committee members, foreign shareholders, and audit committee qualification regarding accounting and finance have a major impact over the return on assets. These variables are successful in explaining the relation up to 57 % variation in the returns on assets. The study has identified certain gaps in the literature which needs to be fulfilled according to the suggestions given for future research.
The study examines the moderation effect of the personality factor of conscientiousness on the re... more The study examines the moderation effect of the personality factor of conscientiousness on the relationship between skills (forensic accountant and auditor) and fraud risk assessment task performance in the Jordanian public sector. The forensic accountant skills denote enhanced level of capability purposely required to collect evidence in respect of fraud prevention, detection, deterrence as well as response. Whereas, the auditing standards require auditors to make available realistic guarantees in terms of sufficiency and reliability that the financial statements as a whole are free from material misstatements arising from fraud or error. Despite efforts by the government in reducing cases of fraud through a measure of reforms such as the establishment and strengthening of accountability organs and promoting global best practices for corporate organisations, fraud and financial crimes in the public sector of Jordan are still increasing. Hence, this paper develops a conceptual frame...
The auditing and accounting profession recently faced many challenges following fraudulent practi... more The auditing and accounting profession recently faced many challenges following fraudulent practices among the Jordanian public sector. The continuation of such fraudulent activities in the public sector impedes national economic developments and growth. This study's main objective is to have a practical and effective way of reducing the incidences of fraud in the Jordanian public sector. Specifically, this research explores the moderating role of neuroticism on knowledge requirements and fraud risk assessment performance in the Jordanian public sector. Adopting a survey method, the respondents of this study are forensic accountants and auditors in the Jordanian public sector. The research findings will contribute to the existing literature on forensic accountants, auditors, knowledge capability requirement, and neuroticism as a personality factor and fraud risk assessment performance of regulators regarding prevention and detection of fraud in the Jordanian public sector work e...
The auditing and accounting profession recently faced many challenges following fraudulent practi... more The auditing and accounting profession recently faced many challenges following fraudulent practices among the Jordanian public sector. The continuation of such fraudulent activities in the public sector impedes national economic developments and growth. This study's main objective is to have a practical and effective way of reducing the incidences of fraud in the Jordanian public sector. Specifically, this research explores the moderating role of neuroticism on knowledge requirements and fraud risk assessment performance in the Jordanian public sector. Adopting a survey method, the respondents of this study are forensic accountants and auditors in the Jordanian public sector. The research findings will contribute to the existing literature on forensic accountants, auditors, knowledge capability requirement, and neuroticism as a personality factor and fraud risk assessment performance of regulators regarding prevention and detection of fraud in the Jordanian public sector work environment.
The study examines the moderation effect of the personality factor of conscientiousness on the re... more The study examines the moderation effect of the personality factor of conscientiousness on the relationship between skills (forensic accountant and auditor) and fraud risk assessment task performance in the Jordanian public sector. The forensic accountant skills denote enhanced level of capability purposely required to collect evidence in respect of fraud prevention, detection, deterrence as well as response. Whereas, the auditing standards require auditors to make available realistic guarantees in terms of sufficiency and reliability that the financial statements as a whole are free from material misstatements arising from fraud or error. Despite efforts by the government in reducing cases of fraud through a measure of reforms such as the establishment and strengthening of accountability organs and promoting global best practices for corporate organisations, fraud and financial crimes in the public sector of Jordan are still increasing. Hence, this paper develops a conceptual framework to investigate the moderating effect of conscientiousness on skills requirements and fraud risk assessment performance. The study will assist the forensic accountants and auditors working as regulators in the public sector environment concerning fraud prevention, detection, and response. It also creates awareness among accounting information users in the public sector. The paper contributes to the literature on personality factors of conscientiousness, auditing and forensic accounting, enhanced capability skills requirement, and competence (fraud risk assessment performance) by forensic accountants and auditors about fraud prevention, detection, and response in the Jordanian public sector.
Uploads
Papers by Ala'a Z Mansour