The Interaction Effect of Personality Factor on Capability and Competence Requirement

The auditing and accounting profession recently faced many challenges following fraudulent practices among the Jordanian public sector. continuation of such activities in sector impedes national economic developments growth. This study's main objective is to have a practical effective way reducing incidences fraud Specifically, this research explores moderating role neuroticism on knowledge requirements risk assessment performance Adopting survey method, respondents study are forensic accountants auditors findings will contribute existing literature accountants, auditors, capability requirement, as personality factor regulators regarding prevention detection work environment.