Traits, Skills and Ethical Values of Public Sector Forensic Accountants An Empirical Investigation.pdf.pdf

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Procedia - Social and Behavioral Sciences 145 ( 2014 ) 361 – 370
ICGSM 2014
Traits, skills and ethical values of public sector forensic
accountants: an empirical investigation
Kalsom Salleh* and Rozainun Ab Aziz
Faculty of Accountancy, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia
Abstract
The main objective of this empirical study is to investigate the perception of professionals in the relevant field and those users of
forensic accounting services about the essential traits, basic and relevant enhanced skills and ethical values of public sector
forensic accountants. A survey research was carried out and was distributed to the target population who are the users of forensic
services such as auditors and academicians. One-way ANOVAs is used to determine if the three major groups of users of forensic
accounting differed in their perception ratings on the top five information for the essential traits, relevant skills, and Islamic
ethical values of forensic accountants in the public sector.

© 2014 Elsevier Ltd. This is an open access article under BY-NC-ND license
© 2014 The Authors. Published by Elsevier Ltd.
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Peer-review under responsibilityresponsibility ofof thethe Accounting Accounting Research Research Institute, Institute, Universiti Universit