Abstract
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.
Highlights
In the last 25 years since the Enron crisis, the main issue in economies and countries was the prevention of fraud and corruption
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
Singleton et al (2006) said that if an organisation has a weakness in the internal control systems, it will open up the opportunity to fraud
Summary
In the last 25 years since the Enron crisis, the main issue in economies and countries was the prevention of fraud and corruption. 2021, Vol 11, No 1 reason addressed is that people with high-level neuroticism continue to display negative attitudes such as fear, depression, lack of courage, and anxiety When such attitudes are demonstrated, the current research assumes that forensic accountants and auditors might not be willing to prevent and detect fraud appropriately. The present study suggested that a forensic accountant or high-level auditor with neuroticism will decrease the interaction among the capability to assess fraud risk task and the knowledge requirement of forensic accountants and auditors in any fraud circumstances because neurotic persons put themselves into conditions that encourage negative effect.
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