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Validity and reliability of the utilitarian value, hedonic value, brand satisfaction, emotional attachment, brand trust and mobile phone brand loyalty scales

This paper examines the impact of fraud specific problem representation (FSPR) on the relationship with Accountants’ Skills Requirement (SR) and Fraud risk assessment (FRA) in the Nigerian public sector.The research methodology is quantitative with cross-sectional design and survey.The respondents a...

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Main Authors: Seduram, Linda, Perumal, Selvan, Shaari, Hasnizam
Format: Article
Language:English
Published: International Academic Research Journal 2016
Subjects:
HB Economic Theory
Online Access:http://repo.uum.edu.my/20752/1/IARJSS%202%202%202016%201%209.pdf
http://repo.uum.edu.my/20752/
http://www.iarjournal.com/volume-22-2016-iarj-ss/
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spelling my.uum.repo.207522017-03-01T04:41:25Z http://repo.uum.edu.my/20752/ Validity and reliability of the utilitarian value, hedonic value, brand satisfaction, emotional attachment, brand trust and mobile phone brand loyalty scales Seduram, Linda Perumal, Selvan Shaari, Hasnizam HB Economic Theory This paper examines the impact of fraud specific problem representation (FSPR) on the relationship with Accountants’ Skills Requirement (SR) and Fraud risk assessment (FRA) in the Nigerian public sector.The research methodology is quantitative with cross-sectional design and survey.The respondents are accountants (i.e. auditors and forensic accountants) in the public sector accounting and auditing institutions.The study addresses the gap in the literature by highlighting the significant influence of FSPR on SR and FRA regarding fraud detection, prevention and response.The findings from a second generation statistical analysis tool of the Partial Least Square-Structural Equation Modelling (PLS-SEM) confirm the direct relationship of accountants’ skills on fraud risk assessment. Also, a direct relationship of accountants’ skills on fraud specific problem representation, and fraud specific problem representation on fraud risk assessment and the indirect relationship of fraud specific problem representation on skills and fraud risk assessment.This study may help to enhance the regulatory, ethical, institutional and legal framework in Nigeria especially and the developing nations in general.Furthermore, it will accord support for the government transformation programme on efficient and effective public sector and capacity building of the workforce. International Academic Research Journal 2016-08-15 Article PeerReviewed application/pdf en http://repo.uum.edu.my/20752/1/IARJSS%202%202%202016%201%209.pdf Seduram, Linda and Perumal, Selvan and Shaari, Hasnizam (2016) Validity and reliability of the utilitarian value, hedonic value, brand satisfaction, emotional attachment, brand trust and mobile phone brand loyalty scales. International Academic Research Journal of Social Science, 2 (2). pp. 1-9. ISSN 2289-8441 http://www.iarjournal.com/volume-22-2016-iarj-ss/
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HB Economic Theory
spellingShingle HB Economic Theory
Seduram, Linda
Perumal, Selvan
Shaari, Hasnizam
Validity and reliability of the utilitarian value, hedonic value, brand satisfaction, emotional attachment, brand trust and mobile phone brand loyalty scales
description This paper examines the impact of fraud specific problem representation (FSPR) on the relationship with Accountants’ Skills Requirement (SR) and Fraud risk assessment (FRA) in the Nigerian public sector.The research methodology is quantitative with cross-sectional design and survey.The respondents are accountants (i.e. auditors and forensic accountants) in the public sector accounting and auditing institutions.The study addresses the gap in the literature by highlighting the significant influence of FSPR on SR and FRA regarding fraud detection, prevention and response.The findings from a second generation statistical analysis tool of the Partial Least Square-Structural Equation Modelling (PLS-SEM) confirm the direct relationship of accountants’ skills on fraud risk assessment. Also, a direct relationship of accountants’ skills on fraud specific problem representation, and fraud specific problem representation on fraud risk assessment and the indirect relationship of fraud specific problem representation on skills and fraud risk assessment.This study may help to enhance the regulatory, ethical, institutional and legal framework in Nigeria especially and the developing nations in general.Furthermore, it will accord support for the government transformation programme on efficient and effective public sector and capacity building of the workforce.
format Article
author Seduram, Linda
Perumal, Selvan
Shaari, Hasnizam
author_facet Seduram, Linda
Perumal, Selvan
Shaari, Hasnizam
author_sort Seduram, Linda
title Validity and reliability of the utilitarian value, hedonic value, brand satisfaction, emotional attachment, brand trust and mobile phone brand loyalty scales
title_short Validity and reliability of the utilitarian value, hedonic value, brand satisfaction, emotional attachment, brand trust and mobile phone brand loyalty scales
title_full Validity and reliability of the utilitarian value, hedonic value, brand satisfaction, emotional attachment, brand trust and mobile phone brand loyalty scales
title_fullStr Validity and reliability of the utilitarian value, hedonic value, brand satisfaction, emotional attachment, brand trust and mobile phone brand loyalty scales
title_full_unstemmed Validity and reliability of the utilitarian value, hedonic value, brand satisfaction, emotional attachment, brand trust and mobile phone brand loyalty scales
title_sort validity and reliability of the utilitarian value, hedonic value, brand satisfaction, emotional attachment, brand trust and mobile phone brand loyalty scales
publisher International Academic Research Journal
publishDate 2016
url http://repo.uum.edu.my/20752/1/IARJSS%202%202%202016%201%209.pdf
http://repo.uum.edu.my/20752/
http://www.iarjournal.com/volume-22-2016-iarj-ss/
_version_ 1644283045910413312
score 13.211869

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