Task Performance and Skills in IR 4.0: The Moderating Effect of Attitude

  • Oluwatoyin Muse Johnson Popoola Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
  • Ayoib Che Ahmad Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
  • Rachael Oluyemisi Arowolo Department of Accounting, Chrisland University, Nigeria
  • Mazrah Malek Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
Keywords: Attitude, skills, task performance fraud risk assessment, professional accountants, moderator


In the advent of artificial intelligence, internet of things, self- driving vehicles, nanotechnology, renewable energy, quantum computing, and biotechnology has taken centre stage. New markets will emerge, partly or wholly displacing others that will require new skill sets for employment and transform how and where people work. Thus, the skills required in both old and new occupations are bound to change in a specific working environment and transform how and where people work. The objective of this study is to examine the moderating impact of attitude (ATT) on skills (SK) and task performance fraud risk assessment (TPFRA) of professional accountants conceptually. This study possesses the capacity to impact the ethical, legal, regulatory, and institutional framework. Furthermore, the study possesses the abilities to persuade the efficient and effective policy formulations and enhance capacity building of the workforce in the public sector. To the best of the researchers’ knowledge, this may perhaps be the first conceptual study on the accountant's attitude as an indispensable capability requirement for skills and task performance fraud risk assessment in the specific working environment.


Abraham, C. & P. Sheeran. (2005). The health belief model. In Predicting health behaviour: Research and Practice with Social Cognition Models eds. M. Conner and P. Norman, 2nd ed., 28-80 Buckingham, UK: Open University Press.

Ahmad, C. A., Haron, H., Malik, M., Salleh, Z., Hariri, H., Khan, N. I., & Nelson, S. P. (2018). Fundamentals of auditing. Oxford University Press, Malaysia.

Ajzen, I. (1998). Models of human social behaviour and their application to health psychology. Psychology & Health, 13(4), 735-739.

Ajzen, I. & Fishbein, M. (1980). Understanding Attitudes and Predicting Social Behavior. Englewood Cliffs, NJ: Prentice-Hall.

Al-Qeisi, K. I. (2009). Analysing the use of the UTAUT model in explaining an online behaviour: Internet banking adoption. PhD thesis. Brunel University.

Aizen, I. (2006) Theory of planned behaviour [Internet] Available from http://www.people.umass.edu/aizen/tpb.diag.html. Retrieved July 18, 2014.

Ajzen, I. (2006). Constructing a TPB questionnaire: Conceptual and methodological considerations. Retrieved November 7, 2012.

Akers, M. D., & Bellovary, J. L. (2006). What is Fraud and Who is Responsible? Journal of Forensic Accounting, 7, 247-256.

Albrecht, C. C., Albrecht, W. S., & Dunn, J. G. (2001). Can Auditors Detect Fraud: A Review of the Research Evidence Journal of Forensic Accounting, 2, 1-12.

Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2012). Fraud Examination. 4th Edition. South Western Cengage Learning. USA.

Allen, R. D., Hermanson, D. R., Kozloski, T. M., & Ramsay, R. J. (2006). Auditor Risk Assessment) Insight from the Academic Literature, Accounting Horizons, 20(2), 157-177.

American Institute of Certified Public Accountants. (2002). Statement on Auditing Standards (SAS) No. 99, Consideration of Fraud in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 316.50), American Institute of Certified Public Accountants.

Beck, L., & Ajzen, I. (1991). Predicting Dishonest Actions Using the Theory of Planned Behaviour, Journal of Research in Personality, 25(3), 285–301.

Bologna, G. J. (1984). Corporate Fraud: The Basics of Prevention and Detection. Stoneham, MA: Butterworth Publishers.

Boritz, J. E., Kotchetova, N., & Robinson, L. A. (2008). Planning Fraud Detection Procedures: Fraud Specialists vs Auditors Working Paper: University of Waterloo.

Brandstatter, V., & E. Frank. (2002). Effects of Deliberative and Implemental Mindsets on Persistence in Goal-directed Behavior, Personality and Social Psychology Bulletin, 28(10), 1366-1378.

Carpenter, T. D. & Reimers, J. L. (2005). Unethical and Fraudulent Financial Reporting: Applying the Theory of Planned Behavior. Journal of Business Ethics, 60, 115-129.

Chui, L. (2010). An experimental examination of the effects of fraud specialist and audit mindsets on fraud risk assessments and the development of fraud-related problem representations.

Cohen, J., Ding, Y., Lessagem C., & Stolowy, H. (2010). Corporate Fraud and Managers’ Behavior: Evidence from the Press. Journal of Business Ethics.

Davia, H. R. (2000). Fraud 101: Techniques and Strategies for Detection. New York, NY: John Wily and Sons, Inc.

Davia, H. R. (2002). Fraud Specific Auditing. The Journal of Forensic Accounting, 3, 111-120.

Davies, C., Farrell, N., & Ogilby, S. (2009). Characteristics and skills of the Forensic Accountant. American Institute of Certified Public Accountants FVS section.

DiGabriele, J. A. (2006). Divorce and the self-employed meet economic reality. Journal of Forensic Accounting, 7(2), 38-44.

Feder, S. A. (2000). Overcoming mindsets: What corporations can learn from government intelligence failures. Competitive Intelligence Review, 11(3), 28–36.

Fioramonti, L. (2018). Global automation readiness. Who's prepared, who's in trouble? Retrieved on 28 September 2018 from https://www.zdnet.com/article/global-automation-readiness-whos-prepared-whos-in-trouble/

Fishbein, M., & Ajzen, I. 1975. Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research. Reading, MA: Addison-Wesley.

George R. Z. (2004). Fixing the Problem of Analytical mindsets: Alternative Analysis. International Journal of Intelligence and Counterintelligence, 17, 385-404

Gerson, J. S., Brolly, J. P., & Skalak, S. L. (2006). The Roles of the Auditor and the Forensic Accounting Investigator In Golden, T. W., S. L. Skalak, and M. M. Clayton. (Ed.), A Guide to Forensic Accounting Investigation (pp. 243-257). Hoboken, NJ: John Wiley & Sons, Inc.

Gollwitzer, P. M. (1990). Action Phases and Mind-Sets In Higgins, E. T., and R. M. Sorrentino. (Ed.), Handbook of Motivation and Cognition: Foundations of Social Behavior. (Vol. 2, pp. 53-92). New York, NY: Guilford Press.

Harrison, J. A., Mullen, P. D. & Green, L. W. (1992). A meta-analysis of studies of the Health Belief Model with adults. Health Education Research, 7(1), 107-116.

Hess, D. (2007). A Business Ethics Perspective on Sarbanes-Oxley and the Organizational Sentencing Guidelines’, Michigan Law Review, 105(8), 1781–1816.

Hochbaum, G. M. (1958). Public Participation in Medical Screening Programs: A Sociopsychological Study. PHS Publication No. 572, Government Printing Office, Washington, DC.

Hopwood, W. S., Leiner, J., & Young, G. R. (2008). Forensic Accounting. New York, NY: McGraw-Hill/Irwin. http://www.acfe.com/about/press-release.asp?copy=10-12-2005

Keshi, O. N. (2011). Nature and Taxonomy of Fraud. Institute of Chartered Accountants of Nigeria Forensic Audit & Investigation Faculty.

Krambia-Kapardis, M. (2002). A Fraud Detection Model: A Must for Auditors. Journal of Financial Regulation and Compliance, 10(3), 266-278.

Nieschwietz, R. J., Schultz, J. J., & Zimbelman, M. F. (2000). Empirical Research on External Auditors’ Detection of Financial Statement Fraud. Journal of Accounting Literature, 19, 190-246.

Popoola, O. M. J., Che-Ahmad, A., & Samsudin, R. S. (2015). An empirical investigation of fraud risk assessment and knowledge requirement on Fraud related problem representation in Nigeria. Accounting Research Journal, 28(1), 78 – 97. doi: http://dx.doi.org/10.1108/ARJ-08-2014-0067

Popoola, O. M. J. (2014), Forensic accountants, auditors and fraud: capability and competence requirements in the Nigerian public sector”, A thesis submitted to the Othman Yeop Abdullah Graduate School of Business, Universiti Utara Malaysia, in fulfilment of the requirement for the Degree of Doctor of Philosophy, Malaysia.

Popoola, O. M. J., Ahmad, A.C. & Samsudin, R.S. (2013), Forensic accounting knowledge and skills on task performance fraud risk assessment: Nigerian public sector experience”, Conference Proceedings, Okinawa.

Popoola, O. M. J., Ahmad, A.C., Samsudin, R.S. & Hartini, A. (2013), Task performance fraud risk assessment on forensic accountant knowledge and mindset in Nigerian public sector, Conference Proceedings, Seoul.

Popoola, O. M. J., Che-Ahmad, A., & Samsudin, R. S. (2014). Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria. International Journal of Business and Social Science, 5(9), 216-224.

Public Company Accounting Oversight Board (PCAOB) (2007). AU Section 326. Audit Evidence.

Results, R. M. (2017). The skills you need for the fourth industrial revolution. Retrieved on 21 September 2018 at https://rmresults.co.uk/blog/the-skills-you-need-for-the-fourth-industrial-revolution

Rezaee, Z., Crumbley, L. D., & Elmore, R. C. (2005). Forensic accounting education: A survey of academicians and practitioners. In Advances in Accounting Education: Teaching and Curriculum Innovations, eds. B. N. Schwartz and J. E. Ketz, 193-231. Greenwich, CT: Jai Press.

Rezaee, Z., & Riley Jr., R. A. (2010). Financial Statement Fraud: Prevention and Detection. 2nd edition. New York, NY: Wiley.

Rittenberg, L. E., Schwieger, B. J., & Johnstone, K. M.. (2008). Auditing: A Business Risk Approach. 6th ed. Mason, OH: Thomson Higher Education.

Rose, J., M., B. McKay, & C. S. Norman. (2009). Designing Decision Support Systems to Promote the Acquisition of Expertise Working Paper: Southern Illinois University Carbondale.

Rosenstock, I. M. (1974). Historical origins of the Health Belief Model. Health Education Monographs 2: 328-335.

Silverstone, H., & Davia, H. R. (2005). Fraud 101: Techniques and Strategies for Detection. 2nd ed. Hoboken, NJ: John Wily and Sons, Inc.

Singleton, T. W., Singleton, A. J. , Bologna, G. J., & Lindquist, R. J. (2006). Fraud Auditing and Forensic Accounting. 3rd ed. Hoboken, NJ: John Wiley and Sons, Inc.

Singleton, T. W., & A. J. Singleton. (2007). Why Don’t We Detect more Fraud? Journal of Corporate Accounting and Finance 18(4), 7-10.

Skalak, S. L., Alas, M. A., & Sellitto, G. (2006). Fraud: An Introduction In Golden, T. W., S. L. Skalak, and M. M. Clayton. (Ed.), A Guide to Forensic Accounting Investigation (pp. 1-20). Hoboken, NJ: John Wiley and Sons, Inc.

The Institute of Chartered Accountants of Nigeria (2009), Public Sector Accounting Study Pack. VI Publishers, Lagos, Nigeria

Torelli, C. J., & Kaikati, A. M. (2009). Values as Predictors of Judgments and Behaviors: The Role of Abstract and Concrete Mindsets. Journal of Personality and Social Psychology, 96(1), 231-247.

Wells, J.T. (2005), Accountants need help fighting the war on fraud; ACFE founder urges antifraud Education Press Release], from the Association of Certified Fraud Examiner, available at www.acfe.com/about/press-release.asp?copy10-12-2005 (accessed 13 November 2012).

Wells, J. T. (2004). New Approaches to Fraud Deterrence. Journal of Accountancy, 197(2), 72-76.

Wells, J. T. (2004b). Corporate Fraud Handbook: Prevention and Detection. Hoboken, NJ: John Wiley and Sons, Inc.

Wells, J. T. (2002). Ghost Goods: How to Spot Phantom Inventory. Journal of Accountancy, 191(6), 33-36.

Wuerges, A. (2011), Auditors’ responsibility for fraud detection: new wine in old bottles?, available at: www.scribd.com/doc/63671899/Auditors-Responsibility-for-Fraud-Detection (accessed 3 November 2012).

How to Cite
Popoola, O. M., Che Ahmad, A., Arowolo, R. O., & Malek, M. (2018). Task Performance and Skills in IR 4.0: The Moderating Effect of Attitude. Indian-Pacific Journal of Accounting and Finance, 2(4), 44-56. Retrieved from http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/59
Main Section

Most read articles by the same author(s)