Purpose: This paper aims to present a bibliometric analysis of publications from the Scopus database on fraud detection studies. Design/methodology/approach: The current research used Microsoft Excel to conduct the frequency analysis, VOSviewer for data visualisation and Harzing’s Publish or Perish for citation metrics and analysis. Findings: In alignment with these research results, the publications on fraud detection studies have been consistently increasing since 2005. India was rated first as the most active country in fraud detection research. Tongji University from China was the most active institution that published significant publications related to fraud detection research. A total of 160 scholars from 89 various countries and 160 different institutions published several fraud detections studies with multi-authors’ participation in different languages. Originality/value: To the best of the authors knowledge, this study is the first study to review fraud detections publications in the Scopus science database.

The study examines the moderation effect of the personality factor of conscientiousness on the relationship between skills (forensic accountant and auditor) and fraud risk assessment task performance in the Jordanian public sector. The forensic accountant skills denote enhanced level of capability purposely required to collect evidence in respect of fraud prevention, detection, deterrence as well as response. Whereas, the auditing standards require auditors to make available realistic guarantees in terms of sufficiency and reliability that the financial statements as a whole are free from material misstatements arising from fraud or error. Despite efforts by the government in reducing cases of fraud through a measure of reforms such as the establishment and strengthening of accountability organs and promoting global best practices for corporate organisations, fraud and financial crimes in the public sector of Jordan are still increasing. Hence, this paper develops a conceptual framework to investigate the moderating effect of conscientiousness on skills requirements and fraud risk assessment performance. The study will assist the forensic accountants and auditors working as regulators in the public sector environment concerning fraud prevention, detection, and response. It also creates awareness among accounting information users in the public sector. The paper contributes to the literature on personality factors of conscientiousness, auditing and forensic accounting, enhanced capability skills requirement, and competence (fraud risk assessment performance) by forensic accountants and auditors about fraud prevention, detection, and response in the Jordanian public sector.

Purpose: The current study aims to determine how crucial it is for small and medium enterprises (SMEs) to implement fintech for achieving a competitive edge and sustainability in the technologically turbulent environment. Thus, this study falls under the scope of industry, innovation and infrastructure, as it deals with fintech adoption by the SMEs in the context of Jordan. Design/methodology/approach: The research framework was developed using the theoretical lens of resource-based view (RBV). Using SMART PLS 3, researchers have used structural equation modelling to evaluate the proposed model. The data were gathered by the researchers from the owners and managers of SMEs operating in Jordan’s manufacturing sector. Findings: The findings demonstrated that competitive advantage (CA) significantly mediates and technological turbulence (TT) significantly moderates the relationship between fintech adoption and the sustainable performance (SP) of SMEs. Research limitations/implications: The study was conducted in a particular setting; thus, there is a need for additional investigation in other settings. Additionally, although the direct and indirect effects of fintech adoption on SP were the focus of our model, there may be other unidentified factors that may have a significant role in the same links. Practical implications: The report provides policymakers in developing countries with recommendations on how to focus their attention on the components necessary for SP of SMEs. This study filled the gap in the body of knowledge by analyzing the specific interactions. As the study is focused on Jordan which is under-researched, especially in this combination of constructs and the theories. Originality/value: The study is an analysis of how fintech adoption impacts SMEs' SP through CA and TT. This study examined mediating and moderating effects simultaneously, which has hardly been seen in past studies and indicates a potentially original contribution to the field.