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Publication date: 12 September 2023

Abdul Rahman Al Natour, Hamzah Al-Mawali, Hala Zaidan and Yasmeen Hany Zaky Said

This paper aims to investigate the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. Additionally, it explores the…

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Abstract

Purpose

This paper aims to investigate the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. Additionally, it explores the moderating effect of computer-assisted audit techniques and tools (CAATTs) application on the relationship between accounting and auditing skills and auditor’s self-efficacy, as well as its role in enhancing fraud detection.

Design/methodology/approach

A cross-sectional survey was developed and distributed to 117 external auditors working in Egypt. Partial least square structural equation modelling is used to examine the study hypotheses.

Findings

The results show a significant direct relationship between effective communication skills, psycho-social skills, accounting and auditing skills and an auditor’s self-efficacy. Additionally, the results show a significant direct relationship between auditor’s self-efficacy and fraud detection. It is revealed that CAATTs application moderate the relationship between auditor’s self-efficacy and fraud detection. In contrast, the results do not show a significant relationship between technical and analytical skills and auditor’s self-efficacy.

Originality/value

The originality of this research paper lies in its exploration of the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. It sheds light on the role of improved auditor’s self-efficacy in detecting fraud. Additionally, this study further enhances the understanding of the potential benefits of using technological advancements in the audit process. It provides insights for accounting professionals and regulatory bodies in Egypt, highlighting the importance of leveraging forensic accounting skills and using CAATTs to enhance fraud detection efforts.

Details

Journal of Financial Reporting and Accounting, vol. 23 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 9 February 2024

Hala Zaidan, Farah Shishan, Melina Al-Hasan, Hamzah Al-Mawali, Omar Mowafi and Samer Eid Dahiyat

This study aims to investigate the moderating impact of environmental knowledge on the factors influencing individuals’ continuous intention to use e-wallets.

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Abstract

Purpose

This study aims to investigate the moderating impact of environmental knowledge on the factors influencing individuals’ continuous intention to use e-wallets.

Design/methodology/approach

Using a quantitative research design, this study develops and empirically tests a structural model. A purposive sample of 344 e-wallet users in Jordan was analyzed using Smart-PLS software.

Findings

The results indicate that perceived usefulness, subjective norms and perceived behavioral control directly influence the intention to continue using e-wallets. Notably, environmental concern and environmental knowledge do not have a direct impact on continuous intention. However, they act as mediators in the relationship between perceived behavioral control and continuous intention. Specifically, environmental knowledge acts as a mediator between perceived behavioral control, subjective norms and continuous intention. Furthermore, environmental knowledge moderates the relationship between perceived behavioral control and subjective norms, significantly impacting users’ continuous intention to use e-wallets.

Originality/value

This study contributes to the extended theory of planned behavior model within the banking sector by emphasizing the enhanced explanatory power of environmental factors. It underscores the pivotal role of environmental knowledge as a moderator that connects determinants of e-wallet usage to continuous intention.

Details

Competitiveness Review: An International Business Journal, vol. 35 no. 2
Type: Research Article
ISSN: 1059-5422

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