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The Influence of Forensic Accounting Competence and Independent Audit Committee on Anti-Fraud in Firm Performance

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Main Authors: Zardasht Abubaker Qader, Barzinji, Wan Sallha, Yusoff, Mohd Sofian, Mohammad Rosbi
Other Authors: mamosta.zardasht@gmail.com
Format: Article
Language:English
Published: School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP) 2022
Subjects:
Anti-fraud
Firm performance
Forensic accounting competence
Independent audit committee
Iraq
Online Access:http://dspace.unimap.edu.my:80/xmlui/handle/123456789/75787
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spelling my.unimap-757872022-08-02T04:15:19Z The Influence of Forensic Accounting Competence and Independent Audit Committee on Anti-Fraud in Firm Performance Zardasht Abubaker Qader, Barzinji Zardasht Abubaker Qader, Barzinji Wan Sallha, Yusoff Mohd Sofian, Mohammad Rosbi mamosta.zardasht@gmail.com Faculty of Applied & Human Sciences, Universiti Malaysia Perlis (UniMAP) Erbil Technical Administrative Institute, Erbil Polytechnic University Iraq Graduate School of Business, Universiti Kebangsaan Malaysia (UKM) Anti-fraud Firm performance Forensic accounting competence Independent audit committee Iraq Link to publisher's homepage at https://ijbt.unimap.edu.my Anti-fraud is a special field in identifying, diagnosing and treating fraud, and entails the gathering, management, investigation, and utilisation of business data. This research investigated the effect of both the forensic accounting competence (FAC) and the independent audit committee (IUC) on anti-fraud in firms' performance of private companies registered in the Iraqi Stock Exchange, and used Smart PLS and SPSS (version 26), with a population of 94 survey participants. The result was positive for both variables on preventing fraud in the performance of Iraqi companies. As a result, the specialisation in the FAC and IUC is required in the world's most commercial and financial entities. Accounting and auditing staff have been pressured by national bodies and legislators to change their accounting curricula, include courses in forensic accounting competency, and pay attention to the audit committee because attention to these two areas properly increases the performance of companies in this work context avoid fraud. However, accounting and auditing professionals prepared according to the current curriculum have little understanding, competencies, and abilities to set organisational goals and perform them as required. As a result, this study evaluated research philosophies, cognitive research ideas, and strategies. It could be used to integrate the FAC and IUC into the best-performing economic entities. 2022 2022-08-02T04:15:19Z 2022-08-02T04:15:19Z 2022-06 Article International Journal of Business and Technopreneurship, vol.12(2), 2022, pages 77-88 2231-7090 (printed) 2232-1543 (online) http://dspace.unimap.edu.my:80/xmlui/handle/123456789/75787 https://ijbt.unimap.edu.my en School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
institution Universiti Malaysia Perlis
building UniMAP Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Perlis
content_source UniMAP Library Digital Repository
url_provider http://dspace.unimap.edu.my/
language English
topic Anti-fraud
Firm performance
Forensic accounting competence
Independent audit committee
Iraq
spellingShingle Anti-fraud
Firm performance
Forensic accounting competence
Independent audit committee
Iraq
Zardasht Abubaker Qader, Barzinji
Zardasht Abubaker Qader, Barzinji
Wan Sallha, Yusoff
Mohd Sofian, Mohammad Rosbi
The Influence of Forensic Accounting Competence and Independent Audit Committee on Anti-Fraud in Firm Performance
description Link to publisher's homepage at https://ijbt.unimap.edu.my
author2 mamosta.zardasht@gmail.com
author_facet mamosta.zardasht@gmail.com
Zardasht Abubaker Qader, Barzinji
Zardasht Abubaker Qader, Barzinji
Wan Sallha, Yusoff
Mohd Sofian, Mohammad Rosbi
format Article
author Zardasht Abubaker Qader, Barzinji
Zardasht Abubaker Qader, Barzinji
Wan Sallha, Yusoff
Mohd Sofian, Mohammad Rosbi
author_sort Zardasht Abubaker Qader, Barzinji
title The Influence of Forensic Accounting Competence and Independent Audit Committee on Anti-Fraud in Firm Performance
title_short The Influence of Forensic Accounting Competence and Independent Audit Committee on Anti-Fraud in Firm Performance
title_full The Influence of Forensic Accounting Competence and Independent Audit Committee on Anti-Fraud in Firm Performance
title_fullStr The Influence of Forensic Accounting Competence and Independent Audit Committee on Anti-Fraud in Firm Performance
title_full_unstemmed The Influence of Forensic Accounting Competence and Independent Audit Committee on Anti-Fraud in Firm Performance
title_sort influence of forensic accounting competence and independent audit committee on anti-fraud in firm performance
publisher School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
publishDate 2022
url http://dspace.unimap.edu.my:80/xmlui/handle/123456789/75787
_version_ 1743108374950576128
score 13.222552

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