Traits, Skills and Ethical Values of Public Sector Forensic Accountants: An Empirical Investigation

Abstract

The main objective of this empirical study is to investigate the perception of professionals in the relevant field and those users of forensic accounting services about the essential traits, basic and relevant enhanced skills and ethical values of public sector forensic accountants. A survey research was carried out and was distributed to the target population who are the users of forensic services such as auditors and academicians. One-way ANOVAs is used to determine if the three major groups of users of forensic accounting differed in their perception ratings on the top five information for the essential traits, relevant skills, and Islamic ethical values of forensic accountants in the public sector.