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Examining the Role of Personality Traits, Digital Technology Skills and Competency on the Effectiveness of Fraud Risk Assessment among External Auditors
16 references·0 citing·40 second hop
Examining the Role of Personality Traits, Digital Technology Skills and Competency on the Effectiveness of Fraud Risk Assessment among External Auditors (2022)Examining the Role of Personality Traits,…The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection (2021)The Joint Effect of Ethical I…The influence of the auditor’s personality in audit quality (2021)The influence of the auditor’…When to use and how to report the results of PLS-SEM (2018)When to use and how to report…The effect of auditor quality to professional skepticsm and its relationship to audit quality (2018)The effect of auditor quality…From the editors: New directions in the reporting of statistical results in the Journal of World Business (2017)From the editors: New directi…Common Beliefs and Reality About PLS (2014)Common Beliefs and Reality Ab…Corporate Accounting Fraud: A Case Study of Satyam Computers Limited (2013)Corporate Accounting Fraud: A…PLS-SEM: Indeed a Silver Bullet (2011)PLS-SEM: Indeed a Silver Bull…Perception towards the importance and knowledge of information technology among auditors in Malaysia (2009)Perception towards the import…Fraud risk assessments and auditors’ professional skepticism (2005)Fraud risk assessments and au…An exploratory study of auditors’ responsibility for fraud detection in Barbados (2005)An exploratory study of audit…A Partial Least Squares Latent Variable Modeling Approach for Measuring Interaction Effects: Results from a Monte Carlo Simulation Study and an Electronic-Mail Emotion/Adoption Study (2003)A Partial Least Squares Laten…The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures (2001)The effects of experience and…Structural equation modeling in practice: A review and recommended two-step approach. (1988)Structural equation modeling …Two Structural Equation Models: LISREL and PLS Applied to Consumer Exit-Voice Theory (1982)Two Structural Equation Model…Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Evaluating Structural Equatio…On the Evaluation of Structural Equation Models (1988)Partial least squares structural equation modeling (PLS-SEM) (2014)Questionnaire Design, Interviewing and Attitude Measurement (1993)Basics of qualitative research : techniques and procedures for developing grounded theory (1998)Research Methods for Business Students (2003)Locating audit expectations gap within a cultural context: The case of Saudi Arabia (2007)Challenges to the fraud triangle: Questions on its usefulness (2015)Corporate governance and information technology in fraud prevention and detection (2016)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)Structural Equations with Latent Variables (1989)How to Write Up and Report PLS Analyses (2009)Using PLS Path Modeling for Assessing Hierarchical Construct Models: Guidelines and Empirical Illustration1 (2009)Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R (2021)Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives (1999)lavaan : An R Package for Structural Equation Modeling (2012)Testing measurement invariance of composites using partial least squares (2016)An updated and expanded assessment of PLS-SEM in information systems research (2017)Partial Least Squares Structural Equation Modeling (2017)Expertise in Problem Solving. (1981)SCRIPTS, PLANS, GOALS, AND UNDERSTANDING (1988)A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks (2011)The influence of the institutional context on corporate illegality (2012)Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt (2013)Schematic Bases of Social Information Processing (2022)Construct validity in psychological tests. (1955)Review of Psychometric theory (2nd ed.). (1979)Significance tests and goodness of fit in the analysis of covariance structures. (1980)The Commitment-Trust Theory of Relationship Marketing (1994)Theoretical risks and tabular asterisks: Sir Karl, Sir Ronald, and the slow progress of soft psychology. (1978)Research Commentary —Too Big to Fail: Large Samples and the p -Value Problem (2013)Editorial (2015)Enhancing Consumer Online Purchase Intention Through Gamification in China: Perspective of Cognitive Evaluation Theory (2020)Multigroup Analysis using SmartPLS: Step-by-Step Guidelines for Business Research (2020)Relationship Among Green Human Resource Management, Green Knowledge Sharing, Green Commitment, and Green Behavior: A Moderated Mediation Model (2022)A new criterion for assessing discriminant validity in variance-based structural equation modeling (2014)Assessing measurement model quality in PLS-SEM using confirmatory composite analysis (2019)Structural Equation Models with Unobservable Variables and Measurement Error: Algebra and Statistics (1981)Consistent Partial Least Squares Path Modeling1 (2015)The role of live streaming in building consumer trust and engagement with social commerce sellers (2018)Partial Least Squares Structural Equation Modeling (2021)
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References

  • 1981Evaluating Structural Equation Models with Unobservable Variables and Measurement Error108,884 cited
  • 1988Structural equation modeling in practice: A review and recommended two-step approach.41,858 cited
  • 2018When to use and how to report the results of PLS-SEM27,424 cited
  • 2011PLS-SEM: Indeed a Silver Bullet21,614 cited
  • 2003A Partial Least Squares Latent Variable Modeling Approach for Measuring Interaction Effects: Results from a Monte Carlo Simulation Study and an Electronic-Mail Emotion/Adoption Study6,477 cited
  • 2014Common Beliefs and Reality About PLS3,328 cited
  • 1982Two Structural Equation Models: LISREL and PLS Applied to Consumer Exit-Voice Theory2,313 cited
  • 2017From the editors: New directions in the reporting of statistical results in the Journal of World Business276 cited
  • 2001The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures196 cited
  • 2005An exploratory study of auditors’ responsibility for fraud detection in Barbados155 cited
  • 2005Fraud risk assessments and auditors’ professional skepticism115 cited
  • 2013Corporate Accounting Fraud: A Case Study of Satyam Computers Limited92 cited
  • 2021The influence of the auditor’s personality in audit quality63 cited
  • 2018The effect of auditor quality to professional skepticsm and its relationship to audit quality

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61 cited
  • 2009Perception towards the importance and knowledge of information technology among auditors in Malaysia54 cited
  • 2021The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection51 cited
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