The finding does not support the expectations of the standards that if the

The finding does not support the expectations of the

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other words, the ability to detect the likelihood of fraud is not attributed by the ability to assess fraud risk. The finding does not support the expectations of the standards that if the external auditors are able to appropriately assess fraud risk (AI 240, MIA, 1997) based on their professional judgments (AI 240, AI 400, MIA, 1997), this attribution will subsequently influence the ability of the external auditor to detect the likelihood of fraud (AI 240, MIA 1997).
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International Journal of Business and Management Vol. 6, No. 7; July 2011 Published by Canadian Center of Science and Education 47 4.3.2 Hypothesis 2 is not supported High on neuroticism does not have a negative effect on the relationship between the ability to assess fraud risk and the ability to detect the likelihood of fraud. The result for H2 does not support the literature (Steers & Spencer, 1977) on the moderating role of personality factor on the relationship between a construct and job performance. However, the finding corroborates Evans et al. (1979) who find that personality factor does not moderate the relationship between autonomy and performance ratings. The present study, thus, concludes that external auditors who are high on neuroticism, i.e. in which they may have problematic organizational habits and work attitudes, may not necessary not performing well in their job. The results do not support Eysenck and Eysenck (1985) who demonstrate that neuroticim is negatively associated with performance. Moreover, high neuroticism which reflects negative attitudes such as unstable, anxious, worrying and lack of courage, may not negatively impact the external auditors’ job performance in terms of the detection of the likelihood of fraud. This may be because the subjects, as professionals, although having such attitudes may be able to control their emotions and attitudes especially in a tense situation related with the nature of auditing work. 4.3.3 Hypotheses 3 is not supported High on extraversion does not have a positive effect on the relationship between the ability to assess fraud risk and the ability to detect the likelihood of fraud. The results for H3 does not support the literature (Steers & Spencer, 1977) on the moderating role of personality factor on the relationship between a construct and job performance. However, the finding corroborates Evans et al. (1979) who find that the personality factor does not moderate the relationship between autonomy and performance ratings. The present study, therefore, concludes that external auditors who experience positive emotions may not necessarily perform well in their job. These findings consistent to those of Barrick et al. (1993), Stewart and Carson (1995) and Kraus (2002) who demonstrate that extraversion is not related to job performance. Particularly, Stewart and Carson (1995) find an inverse relation between extraversion and performance in service jobs. According to Rose, Murphy, Byard and Nikzad (2002) since extraverts are lower in arousability (i.e.
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