Search results

Grounded in social cognitive career theory (SCCT), this study aims to examine the influence of contextual factors on the relationship between career satisfaction and organizational commitment, within the banking sector in Kuwait.

This study used a cross-sectional design analyzing a self-report questionnaire (N = 278).

This study investigates affective, normative and continuance commitment in relation to career satisfaction, within the banking sector in Kuwait. Findings indicate a positive relationship between career satisfaction and all of affective, normative and continuance commitment; although the relationship that appears to be the strongest is between career satisfaction and normative commitment.

The single site, cross-sectional approach is a limitation. The data were collected before the COVID-19 pandemic. Future research into career satisfaction and organizational commitment in different sectors is necessary and a replication of this study in a post-COVID context would also be valuable.

Human resource development (HRD) policies in contexts such as Kuwait should prioritize career progression initiatives to enhance career satisfaction and contribute to increased organizational commitment. More attention is necessary to organizational HRD career planning and development policies and processes. Effective line manager development programs to equip managers to provide feedback and constructive performance management are recommended, as is the organizational provision of career counseling and guidance to support career development policies and processes.

This study combines the use of established constructs with an SCCT theoretical lends to contribute new theorization of the relationship between career satisfaction and organizational commitment in non-Western cultural contexts. It challenges assumptions in current theorization of the relationship between career satisfaction and commitment that privilege affective commitment over other dimensions.

In this article, the authors – a social studies methods professor and geography research associate – make the case for considering the integration of Holocaust geographies into the middle and secondary curriculum, potential challenges that teachers may have in teaching Holocaust geographies are addressed.

Using an experience in delivering professional development on Holocaust geographies to teachers to frame the discourse within the article, the authors contend that a study of Holocaust geographies tests geography as a discipline, addresses current problems and supports student inquiry. Therefore, the inclusion of the Holocaust in the geography curriculum is both needed and valuable.

Examining the Holocaust spatially using geographical skills moves students away from the potential limits of studying the Holocaust temporally using only historical skills. Thus, the distance between past and present, although not ignored, is narrowed through the inquiry into spatial patterns and characteristics, providing the potential to bring greater focus on present-day antisemitism, persecution, genocide and authoritarianism.

Educators are encouraged to take up work that intersects the civic goals of both geography and Holocaust education, yet literature on these intersections is sparse. We call upon Holocaust education and geography education organizations to develop and provide support for teachers around Holocaust geographies.

This paper aims to investigate the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. Additionally, it explores the moderating effect of computer-assisted audit techniques and tools (CAATTs) application on the relationship between accounting and auditing skills and auditor’s self-efficacy, as well as its role in enhancing fraud detection.

A cross-sectional survey was developed and distributed to 117 external auditors working in Egypt. Partial least square structural equation modelling is used to examine the study hypotheses.

The results show a significant direct relationship between effective communication skills, psycho-social skills, accounting and auditing skills and an auditor’s self-efficacy. Additionally, the results show a significant direct relationship between auditor’s self-efficacy and fraud detection. It is revealed that CAATTs application moderate the relationship between auditor’s self-efficacy and fraud detection. In contrast, the results do not show a significant relationship between technical and analytical skills and auditor’s self-efficacy.

The originality of this research paper lies in its exploration of the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. It sheds light on the role of improved auditor’s self-efficacy in detecting fraud. Additionally, this study further enhances the understanding of the potential benefits of using technological advancements in the audit process. It provides insights for accounting professionals and regulatory bodies in Egypt, highlighting the importance of leveraging forensic accounting skills and using CAATTs to enhance fraud detection efforts.

The purpose of this study is to explore how the risk of management motives for fraud can be assessed in external audits.

Semi-structured interviews were conducted with 26 experienced external auditors to explore their perspectives on the methods they employ to assess the risk of management motives for fraud.

The study identifies six methods external auditors can use to assess management motives for fraud. It emphasises that assessing management motives requires auditors to go beyond understanding these motives and necessitates a sceptical and analytical mindset. Auditors need to identify the accounts most vulnerable to management manipulations, observe management attitudes and assess the credibility of management assertions. The auditors in this study highlight specific accounts frequently manipulated by management. Still, manual year-end journal entries are the most vulnerable to management manipulations as they are subject to fewer controls. They recommend increasing the sample size to 100% and assigning more experienced staff, particularly, those with qualifications in fraud examination or anti-fraud training, to audit these vulnerable accounts thoroughly. They also provided examples of how auditors can identify management motives for fraud, observe management attitudes and assess the credibility of management assertions.

Audit standards (e.g. ISA 240, SAS99) lack explicit guidance on assessing management motives for fraud, but auditors are required to consider it in fraud risk assessment. This study proposes guidance recommendations to improve auditors' ability to assess this risk, which could be integrated into professional audit standards and training materials to improve auditors' professional scepticism, ability to challenge management and skills in fraud risk assessment.

Assessing the risk of management motives for fraud in external audits has received limited attention in the literature. To the best of the authors’ knowledge, this study is the first to address this knowledge gap.