The Interaction Effect of Personality Factor on Capability and Competence Requirement

Abstract

The auditing and accounting profession recently faced many challenges following fraudulent practices among the Jordanian public sector. The continuation of such fraudulent activities in the public sector impedes national economic developments and growth. This study's main objective is to have a practical and effective way of reducing the incidences of fraud in the Jordanian public sector. Specifically, this research explores the moderating role of neuroticism on knowledge requirements and fraud risk assessment performance in the Jordanian public sector. Adopting a survey method, the respondents of this study are forensic accountants and auditors in the Jordanian public sector. The research findings will contribute to the existing literature on forensic accountants, auditors, knowledge capability requirement, and neuroticism as a personality factor and fraud risk assessment performance of regulators regarding prevention and detection of fraud in the Jordanian public sector work environment.

CEO Compensation and SMEs Performance: A Structural Equation Modelling Approach from Jordanian Listed SMEs

“…The fact that SMEs contribute significantly to gross domestic product (GDP) and create jobs in developing nations helps to understand their role in society (Asad, Altaf, Israr, & Khan, 2020;Asad, Asif, Bakar, & Altaf, 2021;Khushi, Din, & Sulaiman, 2020;Sulaiman & Asad, 2023). Simultaneously, SMEs play a major role in the export earnings of developing nations Majali, Alkaraki, Asad, Aladwan, & Aledeinat, 2022;Mansour, Ahmi, & Popoola, 2021). Jordan, a developing nation, is no exception to this rule and is regarded as a haven for SMEs, with 98% of all businesses there being SMEs (Alshira'h, Alsqour, Lutfi, Adi, & Alshirah, 2020; Ta'Amnha, Magableh, Asad, & Al-Qudah, 2023).…”

“…Jordan, a developing nation, is no exception to this rule and is regarded as a haven for SMEs, with 98% of all businesses there being SMEs (Alshira'h, Alsqour, Lutfi, Adi, & Alshirah, 2020; Ta'Amnha, Magableh, Asad, & Al-Qudah, 2023). Less than 19 employees make up two-thirds of SMEs, but as their performance is dropping (Mansour, Ahmi, & Popoola, 202;Ullah et al, 2021;Satar, Alarifi, Alkhoraif, & Asad, 2023;Xie et al, 2023), SMEs in Jordan are having performance problems (Alkazali, Al-Eitan, & Aleem, 2021;Mansour, Ahmi, & Popoola, 2021). Among the various difficulties For SMEs in Jordan, Chief Executive Officer (CEO) compensation is the biggest obstacle.…”