Investigating the Effect of Self-Control Learning Strategies on Financial Fraud Risk Assessment

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Nemati Koshteli Reza

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Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL AND BEHAVIORAL RESEARCHES IN ACCOUNTING Year:2021 | Volume:1 | Issue:2 (2) Page(s): 21-40

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Information Journal Paper

Title

Investigating the Effect of Self-Control Learning Strategies on Financial Fraud Risk Assessment

Author(s)

Nemati Koshteli Reza | Issue Writer Certificate

Keywords

Self-Control Learning Strategies

Financial Fraud Risk Assessment

Weinstein and Hume Theory

Auditors

Abstract

The purpose of this study is to investigate the effect of Weinstein and Hume's Self-Control Learning Strategies on Financial Fraud Risk Assessment. Self-Control Learning Strategies are all psychological efforts to control a person's processes, functions, and inner state that the learner uses during learning. Therefore, its purpose is to help learn, organize, store knowledge and skills, as well as facilitate their use in the future. Weinstein and Hume's Self-Control Learning Strategies include self-control strategies for mental training, semantic development, and organization. The statistical sample of this research includes 519 Auditors working in auditing firms, members of the Iranian Institute of Certified Public Accountants of Iran, and the Auditing Organization in 2021, who are selected by a simple random sampling method. The research method is a descriptive-survey and the instrument used in the research is a standard questionnaire. to statistically analyze the data and test the hypotheses, structural equation modeling is used by LISREL software. The results show that there is a significant relationship between Auditors' Self-Control Learning Strategies by Weinstein and Hume method and Financial Fraud Risk Assessment. Also, Self-Control Learning Strategies, mental training, semantic development, and organization have the greatest impact on Financial Fraud Risk Assessment, respectively.

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APA: Copy

Nemati Koshteli, Reza. (2021). Investigating the Effect of Self-Control Learning Strategies on Financial Fraud Risk Assessment. JOURNAL OF FINANCIAL AND BEHAVIORAL RESEARCHES IN ACCOUNTING, 1(2 (2) ), 21-40. SID. https://sid.ir/paper/955582/en

Vancouver: Copy

Nemati Koshteli Reza. Investigating the Effect of Self-Control Learning Strategies on Financial Fraud Risk Assessment. JOURNAL OF FINANCIAL AND BEHAVIORAL RESEARCHES IN ACCOUNTING[Internet]. 2021;1(2 (2) ):21-40. Available from: https://sid.ir/paper/955582/en

IEEE: Copy

Reza Nemati Koshteli, “Investigating the Effect of Self-Control Learning Strategies on Financial Fraud Risk Assessment,” JOURNAL OF FINANCIAL AND BEHAVIORAL RESEARCHES IN ACCOUNTING, vol. 1, no. 2 (2) , pp. 21–40, 2021, [Online]. Available: https://sid.ir/paper/955582/en

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