The Effect of Kirton Cognitive Learning Strategies on Fraud Risk Assessment (Case Study: Auditors of the Iran Court of Audit)

Document Type : Research Paper

Author

Assistant Professor, Department of Accounting, Islamshahr Branch, Islamic Azad University, Islamshahr, Iran.

Abstract

Subject and Purpose: Fraud risk assessment requires the development and implementation of unique skills and methods based on which evidence of fraud can be discovered. Therefore, fraud risk assessment is a function of the auditor's performance that is affected by auditors' cognitive learning strategies. In this study, the effect of cognitive learning strategies of auditors of the Court of Audit of Iran on the fraud risk assessment has been investigated.
Research Method: The descriptive -Survey method and from the perspective of the purpose is of the applied research, which has used the standard questionnaire instrument. The research sample is 411 auditors of the Court of Audit who were selected by simple random sampling.
Research Findings: The results show that the cognitive learning strategies of the auditors of the Court of Auditors affect fraud risk assessment Therefore, innovator and adaptor cognitive learning strategies have the greatest impact on the variable of fraud risk assessment, respectively.
Conclusion, Originality and its Contribution to the Knowledge: The results of this study can help the Court of Audit in recruiting new auditors to consider the type of their cognitive learning strategies, thus improving the quality of auditing by improving the risk assessment of fraud. Therefore, the results of this study can incorporate the concepts of Kirton's theory of cognitive learning strategies into behavioral research texts in governmental auditing.

Keywords

References

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History

  • Receive Date: 14 January 2021
  • Revise Date: 13 February 2021
  • Accept Date: 10 April 2021

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