Abstract
This paper discussed the moderating effect of professional ethics on knowledge requirement of
accountants and fraud risk assessment in Nigerian public sector. The research was carried out
using quantitative approach and cross-sectional research design, survey method of data
collection and a self-selection (convenience) sampling technique. Primary data was collected
through questionnaire. The population of the study comprised of the 10,196 Nigerian public
sector accountants from the office of the Accountant General of the Federation, out of which a
sample size of 404 was scientifically selected. The dependent variable is Fraud Risk
Assessment; the independent variable is Professional Knowledge Requirement whereas the
moderator is Professional Ethics. Descriptive statistics and Partial Least Square Structural
Equation, reflective measurement model was used while Stata version 17.0 was the research
technique. The result of the study revealed that Knowledge Requirement has significant
positive effect on fraud risk assessment and professional ethics significantly moderated
Professional Knowledge Requirement accountants and fraud risk assessment. The study
recommended that, accountants should seek for means of growing in knowledge to be able to
effectively discharge their responsibilities. There should be conscious efforts at exposing
accountants to the basic codes relevant to the accounting profession as issued by the various
accounting bodies both locally and internationally.
accountants and fraud risk assessment in Nigerian public sector. The research was carried out
using quantitative approach and cross-sectional research design, survey method of data
collection and a self-selection (convenience) sampling technique. Primary data was collected
through questionnaire. The population of the study comprised of the 10,196 Nigerian public
sector accountants from the office of the Accountant General of the Federation, out of which a
sample size of 404 was scientifically selected. The dependent variable is Fraud Risk
Assessment; the independent variable is Professional Knowledge Requirement whereas the
moderator is Professional Ethics. Descriptive statistics and Partial Least Square Structural
Equation, reflective measurement model was used while Stata version 17.0 was the research
technique. The result of the study revealed that Knowledge Requirement has significant
positive effect on fraud risk assessment and professional ethics significantly moderated
Professional Knowledge Requirement accountants and fraud risk assessment. The study
recommended that, accountants should seek for means of growing in knowledge to be able to
effectively discharge their responsibilities. There should be conscious efforts at exposing
accountants to the basic codes relevant to the accounting profession as issued by the various
accounting bodies both locally and internationally.
Keywords:
Professional Ethics
Knowledge Requirement
Accountants
Fraud Risk Assessment
Nigeria
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