The Effect of Auditors’ Experience, Workload, Red Flags, and Personality Type on Their Ability to Detect Fraud: Empirical Study at a Public Accounting Office in Kurdistan Region, Dr Ali Al-Sendy, Dr Sinan Jameel, Dr Kubra Hamoudi
Dr Ali Malallah Abdullah Al-Sendy
Department of Accounting, College of Administration and Economics
University of Mosul, Mosul
Iraq
ORCID: 0000-0003-4183-6923
Dr Sinan Zuhair Mohammed Jameel
Department of Accounting, College of Administration and Economics
University of Mosul, Mosul
Iraq
ORCID: 0000-0003-2366-5411
Dr Kubra Mohammed Taher Hamoudi
Department of Accounting, College of Administration and Economics
University of Mosul, Mosul
Iraq
ORCID: 0009-0005-8373-8741
Type of Paper: Research
Received: 29 November 2024 / Revised: 6 December 2024 / Accepted: 10 December 2024 / Published: 30 December 2024
DOI: 10.47556/J.WJEMSD.20.3-4.2024.6
Purpose: The main objective of this study is to examine how Auditor Experience (AE), Workload (WL), Red Flags (RF), and Personality Type (PT) affect an auditor’s ability to detect fraud, with Professional Scepticism (PS) serving as a moderating factor. This research is grounded in agency theory and the Theory of Planned Behaviour.
Methodology: This paper employed quantitative primary data derived from questionnaires distributed. The population for the paper are auditors in the Public Accounting Office in Kurdistan region. A purposive sampling method was used, and there was a total of 173 respondents.
Findings: The investigation’s findings indicate that Auditor Experience (AE) has a significantly positive effect on an auditor’s ability to detect fraud, whereas Workload (WL) has a significant negative effect on fraud detection capability. In addition, the influence of Red Flags (RF) and Personality Type (PT) does not affect an auditor’s ability to detect fraud. Professional Scepticism (PS) can influence how auditor experience affects an auditor’s ability to detect fraud, and workload also impacts an auditor’s fraud detection capabilities.
Originality: This study examines factors influencing auditors’ fraud detection in Kurdistan’s public accounting sector, with professional scepticism as a moderator.
Keywords: Auditor Experience; Workload; Personality; Red Flags; Professional Scepticism; Fraud Detection; Kurdistan
Citation: Al-Sendy, A. M. A., Jameel, S. Z. M. and Hamoudi, K. M. T (2024): The Effect of Auditors’ Experience, Workload, Red Flags, and Personality Type on their Ability to Detect Fraud: Empirical Study at a Public Accounting Office In Kurdistan Region. World Journal of Entrepreneurship, Management and Sustainable Development, Vol. 20, Nos 3-4, pp. 283-298.
