{"id":"https://openalex.org/W7217312329","doi":null,"title":"The Influence of Forensic Accounting Competence and Independent Audit Committee on Anti-Fraud in Firm Performance","display_name":"The Influence of Forensic Accounting Competence and Independent Audit Committee on Anti-Fraud in Firm Performance","publication_year":2024,"publication_date":"2024-08-15","ids":{"openalex":"https://openalex.org/W7217312329"},"language":"en","primary_location":{"id":"pmh:oai:ejournal.unimap.edu.my:article/1002","doi":null,"is_oa":true,"landing_page_url":"https://ejournal.unimap.edu.my/index.php/ijbt/article/view/1002","pdf_url":"https://ejournal.unimap.edu.my/index.php/ijbt/article/download/1002/655","source":{"id":"https://openalex.org/S4389157572","display_name":"International Journal of Business and Technopreneurship (IJBT)","issn_l":"2231-7090","issn":["2231-7090","2232-1543"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I65079550","host_organization_name":"Universiti Malaysia Perlis","host_organization_lineage":["https://openalex.org/I65079550"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2231-7090","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejournal.unimap.edu.my/index.php/ijbt/article/download/1002/655","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5036031183","display_name":"Zardasht Abubaker Qader Barzinji","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405253865","display_name":"Erbil Polytechnic University","ror":"https://ror.org/015m6h915","country_code":"IQ","type":"education","lineage":["https://openalex.org/I4405253865"]},{"id":"https://openalex.org/I65079550","display_name":"Universiti Malaysia Perlis","ror":"https://ror.org/00xmkb790","country_code":"MY","type":"education","lineage":["https://openalex.org/I65079550"]}],"countries":["IQ","MY"],"is_corresponding":false,"raw_author_name":"Zardasht Abubaker Qader Barzinji","raw_affiliation_strings":["Faculty of Applied & Human Sciences, Universiti Malaysia Perlis,Kangar, Perlis, Malaysia; Erbil Technical Administrative Institute - Erbil Polytechnic University Iraq,Erbil, Iraq"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Applied & Human Sciences, Universiti Malaysia Perlis,Kangar, Perlis, Malaysia; Erbil Technical Administrative Institute - Erbil Polytechnic University Iraq,Erbil, Iraq","institution_ids":["https://openalex.org/I4405253865","https://openalex.org/I65079550"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5042051008","display_name":"Wan Sallha Yusoff","orcid":"https://orcid.org/0000-0001-5528-7158","observed_orcids":["https://orcid.org/0000-0001-5528-7158"]},"institutions":[{"id":"https://openalex.org/I65079550","display_name":"Universiti Malaysia Perlis","ror":"https://ror.org/00xmkb790","country_code":"MY","type":"education","lineage":["https://openalex.org/I65079550"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Wan Sallha Yusoff","raw_affiliation_strings":["Faculty of Applied & Human Sciences, Universiti Malaysia Perlis,Kangar, Perlis, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Applied & Human Sciences, Universiti Malaysia Perlis,Kangar, Perlis, Malaysia","institution_ids":["https://openalex.org/I65079550"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5052304151","display_name":"Mohd Sofian Mohammad Rosbi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I65079550","display_name":"Universiti Malaysia Perlis","ror":"https://ror.org/00xmkb790","country_code":"MY","type":"education","lineage":["https://openalex.org/I65079550"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Mohd Sofian Mohammad Rosbi","raw_affiliation_strings":["Faculty of Applied & Human Sciences, Universiti Malaysia Perlis,Kangar, Perlis, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Applied & Human Sciences, Universiti Malaysia Perlis,Kangar, Perlis, Malaysia","institution_ids":["https://openalex.org/I65079550"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5110970790","display_name":"M. F. M. Salleh","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I885383172","display_name":"National University of Malaysia","ror":"https://ror.org/00bw8d226","country_code":"MY","type":"education","lineage":["https://openalex.org/I885383172"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Mohd Fairuz Md Salleh","raw_affiliation_strings":["Graduate School of Business, Universiti Kebangsaan Malaysia,Bangi, Selangor, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Graduate School of Business, Universiti Kebangsaan Malaysia,Bangi, Selangor, Malaysia","institution_ids":["https://openalex.org/I885383172"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.885699987411499,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.885699987411499,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0812000036239624,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0215000007301569,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-committee-independence","display_name":"audit committee independence","score":0.9879999756813049},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.9409999847412109},{"id":"https://openalex.org/keywords/firm-performance","display_name":"firm performance","score":0.8619999885559082},{"id":"https://openalex.org/keywords/private-enterprises","display_name":"private enterprises","score":0.746999979019165},{"id":"https://openalex.org/keywords/iraq-stock-exchange","display_name":"Iraq Stock Exchange","score":0.890999972820282},{"id":"https://openalex.org/keywords/accounting-curriculum","display_name":"accounting curriculum","score":0.6460000276565552},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.6370000243186951}],"concepts":[{"id":"https://openalex.org/C2780073145","wikidata":"https://www.wikidata.org/wiki/Q2663158","display_name":"Forensic accounting","level":3,"score":0.7856000065803528},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7796000242233276},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7006999850273132},{"id":"https://openalex.org/C100521375","wikidata":"https://www.wikidata.org/wiki/Q2015382","display_name":"Competence (human resources)","level":2,"score":0.6514000296592712},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6065000295639038},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4544000029563904},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.3610000014305115},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.3474000096321106},{"id":"https://openalex.org/C47177190","wikidata":"https://www.wikidata.org/wiki/Q207137","display_name":"Curriculum","level":2,"score":0.34380000829696655},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.3231000006198883},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.31949999928474426},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.31369999051094055},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.30880001187324524},{"id":"https://openalex.org/C61521584","wikidata":"https://www.wikidata.org/wiki/Q705899","display_name":"Accreditation","level":2,"score":0.2946000099182129},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.28610000014305115},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.2831999957561493},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.2793999910354614},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.27399998903274536},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.2700999975204468},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.27000001072883606},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.2678999900817871},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.26159998774528503},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.25690001249313354},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.25429999828338623}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ejournal.unimap.edu.my:article/1002","doi":null,"is_oa":true,"landing_page_url":"https://ejournal.unimap.edu.my/index.php/ijbt/article/view/1002","pdf_url":"https://ejournal.unimap.edu.my/index.php/ijbt/article/download/1002/655","source":{"id":"https://openalex.org/S4389157572","display_name":"International Journal of Business and Technopreneurship (IJBT)","issn_l":"2231-7090","issn":["2231-7090","2232-1543"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I65079550","host_organization_name":"Universiti Malaysia Perlis","host_organization_lineage":["https://openalex.org/I65079550"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2231-7090","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ejournal.unimap.edu.my:article/1002","doi":null,"is_oa":true,"landing_page_url":"https://ejournal.unimap.edu.my/index.php/ijbt/article/view/1002","pdf_url":"https://ejournal.unimap.edu.my/index.php/ijbt/article/download/1002/655","source":{"id":"https://openalex.org/S4389157572","display_name":"International Journal of Business and Technopreneurship (IJBT)","issn_l":"2231-7090","issn":["2231-7090","2232-1543"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I65079550","host_organization_name":"Universiti Malaysia Perlis","host_organization_lineage":["https://openalex.org/I65079550"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2231-7090","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.6601999998092651}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7217312329.pdf","grobid_xml":"https://content.openalex.org/works/W7217312329.grobid-xml"},"referenced_works_count":10,"referenced_works":["https://openalex.org/W1560342694","https://openalex.org/W1979611065","https://openalex.org/W2048127855","https://openalex.org/W2054491534","https://openalex.org/W2583295458","https://openalex.org/W2749980190","https://openalex.org/W2788109767","https://openalex.org/W2901566956","https://openalex.org/W2995722121","https://openalex.org/W3004042683"],"related_works":["https://openalex.org/W4393193447","https://openalex.org/W1488236541","https://openalex.org/W6920447301","https://openalex.org/W6968572508","https://openalex.org/W4291903138","https://openalex.org/W7110387696","https://openalex.org/W7216412448","https://openalex.org/W7160558055","https://openalex.org/W4389333352","https://openalex.org/W2783898815"],"abstract_inverted_index":{"Anti-fraud":[0],"is":[1,95],"a":[2,63,86,180],"special":[3],"field":[4],"in":[5,42,49,79,90,97,124,147],"identifying,":[6],"diagnosing":[7],"and":[8,11,17,34,54,58,93,102,106,115,128,155,168,174,190,200],"treating":[9],"fraud,":[10],"entails":[12],"the":[13,25,29,35,50,80,88,91,98,132,143,161,198,203],"gathering,":[14],"management,":[15],"investigation,":[16],"utilisation":[18],"of":[19,27,45,65,82,145],"business":[20],"data.":[21],"This":[22],"research":[23,185,188],"investigated":[24],"effect":[26],"both":[28,74],"forensic":[30,125],"accounting":[31,120,126,154],"competence":[32],"(FAC)":[33],"independent":[36],"audit":[37,133],"committee":[38,134],"(IUC)":[39],"on":[40,76],"anti-fraud":[41],"firms'":[43],"performance":[44,81,144],"private":[46],"companies":[47,146],"registered":[48],"Iraqi":[51,83],"Stock":[52],"Exchange,":[53],"used":[55,195],"Smart":[56],"PLS":[57],"SPSS":[59],"(version":[60],"26),":[61],"with":[62],"population":[64],"94":[66],"survey":[67],"participants.":[68],"The":[69],"result":[70],"was":[71],"positive":[72],"for":[73],"variables":[75],"preventing":[77],"fraud":[78],"companies.":[84],"As":[85,179],"result,":[87,181],"specialisation":[89],"FAC":[92,199],"IUC":[94,201],"required":[96],"world's":[99],"most":[100],"commercial":[101],"financial":[103],"entities.":[104,206],"Accounting":[105],"auditing":[107,156],"staff":[108],"have":[109,164],"been":[110],"pressured":[111],"by":[112],"national":[113],"bodies":[114],"legislators":[116],"to":[117,131,137,160,170,196],"change":[118],"their":[119],"curricula,":[121],"include":[122],"courses":[123],"competency,":[127],"pay":[129],"attention":[130,136],"because":[135],"these":[138],"two":[139],"areas":[140],"properly":[141],"increases":[142],"this":[148,182],"work":[149],"context":[150],"avoid":[151],"fraud.":[152],"However,":[153],"professionals":[157],"prepared":[158],"according":[159],"current":[162],"curriculum":[163],"little":[165],"understanding,":[166],"competencies,":[167],"abilities":[169],"set":[171],"organisational":[172],"goals":[173],"perform":[175],"them":[176],"as":[177],"required.":[178],"study":[183],"evaluated":[184],"philosophies,":[186],"cognitive":[187],"ideas,":[189],"strategies.":[191],"It":[192],"could":[193],"be":[194],"integrate":[197],"into":[202],"best-performing":[204],"economic":[205]},"counts_by_year":[],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2026-10-03T00:00:00"}
