Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation

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SHAMS ZAHRA; MOLANAZARI MAHNAZ

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2019 | Volume:9 | Issue:33 Page(s): 277-300

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Information Journal Paper

Title

Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation

Author(s)

SHAMS ZAHRA | MOLANAZARI MAHNAZ | Issue Writer Certificate

Keywords

Detection and Reporting of FraudQ1

Goal OrientationQ1

Ethical OrientationQ1

Personality TraitsQ1

Knowledge and ExperienceQ3

Abstract

Fraud is always a major concern for firm managers and stakeholders. Timely diagnosis of fraud risk factors or internal control deficiencies is effective in preventing and detecting frauds. Determining the adequacy of internal controls is a judgment, and reporting the defects based on their risk is a decision. This research is an applied and exploratory research that collects and models data from 342questionnaires on the factors affecting the judgments and decisionmaking process in misappropriation of assets, by structural equation modeling (SEM), and uses Smart PLS software to test of model. The results show that personality factors such as consistency, conscience, extroversion and openness to experience have a significant relation with goal oriented learning, but, there is no significant relation between openness to experience and goal oriented performance. Goal Orientation has a significant effect on knowledge, but there is no significant relation between goals oriented performance and experience. Also, Knowledge and Experience have a significant effect on identification of risk factors, which leads to detection of the fraud possibility. Finally, the results of the tested model indicate that the people's decision to report susceptible fraud has a significant relation with the detection of the fraud possibility, morality and motivation.

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APA: Copy

SHAMS, ZAHRA, & MOLANAZARI, MAHNAZ. (2019). Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 9(33 ), 277-300. SID. https://sid.ir/paper/405066/en

Vancouver: Copy

SHAMS ZAHRA, MOLANAZARI MAHNAZ. Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;9(33 ):277-300. Available from: https://sid.ir/paper/405066/en

IEEE: Copy

ZAHRA SHAMS, and MAHNAZ MOLANAZARI, “Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 9, no. 33 , pp. 277–300, 2019, [Online]. Available: https://sid.ir/paper/405066/en

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