Investigating the Effect of Self-Control Learning Strategies on Financial Fraud Risk Assessment

Subject Areas : Financial and Behavioral Researches in Accounting

reza nematikoshteli ¹

1 - Assistant Professor, Department of Accounting, islamshahr Branch, Islamic Azad University, islamshahr, Iran.

Received: 2021-11-29 Accepted : 2021-12-15 Published : 2021-11-22

Keywords: Financial Fraud Risk Assessment, Weinstein and Hume Theory, Self-Control Learning Strategies, Auditors,

Abstract :

The purpose of this study was to investigate the effect of Weinstein and Hume's self-control learning strategies on financial fraud risk assessment. Self-control learning strategies are all psychological efforts to control a person's processes, functions, and inner state that the learner uses during learning. Therefore, its purpose is to help learn, organize, store knowledge and skills, as well as facilitate their use in the future. Weinstein and Hume's self-control learning strategies include self-control strategies for mental training, semantic development, and organization. The statistical sample of the research includes 519 auditors working in auditing firms, members of the Society of Certified Public Accountants of Iran, and the Auditing Organization in 2021, who were selected by an available sampling method. The research method is a descriptive survey and the instrument used in the research is a standard questionnaire. to statistically analyze the data and test the hypotheses, structural equation modeling was used using LISREL software. The results show that there is a significant relationship between auditors' self-control learning strategies by Weinstein and Hume method and financial fraud risk assessment. Also, self-control learning strategies, mental training, semantic development, and organization have the greatest impact on financial fraud risk assessment, respectively.

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