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Record identifier : 566548
Personal Name - Primary Intelectual Responsibility : Achilles, Wendy Walston
Title and statement of responsibility : An experimental analysis of the impact of goal orientation, ethical orientation, and personality traits on managers' and accountants' abilities to recognize misappropriation of assets [Thesis]
Publication, Distribution,Etc. : Virginia Commonwealth University, 2006
Language of the Item : eng
Dissertation of thesis details and type of degree : Ph.D
Body granting the degree : , Virginia Commonwealth University
Summary or Abstract : This study examines the impact of knowledge, experience, goal orientation, ethical orientation, and personality traits on managers' and accountants' abilities to recognize misappropriation of assets. Participants included students and professionals. The student group included upper-level accounting majors and upper-level management majors. The professional group included students enrolled in an introductory accounting course for their MBA program and internal auditors from a variety of organizations. Findings in the study show that accounting students assessed the possibility that fraud was in progress at a higher level than the management students, suggesting that the accounting students acquire basic knowledge about fraud from the accounting curriculum, which improves performance. The effect of reading articles was marginally significant for assessing the possibility of fraud, showing that students who have read or who are required to read articles better identify the clues associated with employee theft..
Topical Name Used as Subject : Goal orientation, Ethical orientation, Personality, Managers, Accountants, Misappropriation of assetsAccounting
Information of biblio record : TL
 
 
 
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