The Influence of Forensic Accounting Competence and Independent Audit Committee on Anti-Fraud in Firm Performance
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School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
2022
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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) |
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English |
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Anti-fraud Firm performance Forensic accounting competence Independent audit committee Iraq |
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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 |
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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 |