Examining the Role of Personality Traits, Digital Technology Skills and Competency on the Effectiveness of Fraud Risk Assessment among External Auditors

In accordance with ISA 240, it is the responsibility of external auditors to obtain reasonable assurance that financial statements are free from material misstatement, whether caused by fraud or error. Recently, the auditing profession in Malaysia has been significantly challenged by the explosion o...

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Bibliographic Details
Published in:Journal of Risk and Financial Management
Main Author: Mat Ridzuan N.I.; Said J.; Razali F.M.; Abdul Manan D.I.; Sulaiman N.
Format: Article
Language:English
Published: MDPI 2022
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85149563457&doi=10.3390%2fjrfm15110536&partnerID=40&md5=e93782714124b7c35568f11b9c7ba238

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