Factors Affecting the Intention to Adopt IT Forensic Accounting Tools to Detect Financial Cybercrimes

Almuiet, Mohammad Zayed; Alshurafat, Hashem; Shbail, Mohannad Al

doi:10.1504/ijbex.2021.10039538

Cited by 16 publications

(7 citation statements)

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“…First, our structural model’s multicollinearity was unaffected by the VIF values for the antecedent variables of the endogenous constructs, which ranged from 1.875 to 2.843 (Al Shbail et al , 2022a, 2022b, 2022c; Alshurafat et al , 2022a, 2022b) (see Table 1). The structural model was then checked for any potential nonlinearities.…”

Section: Resultsmentioning

confidence: 99%

Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory

Alshurafat,

Al Shbail,

Hamdan

et al. 2023

JFRA

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Purpose This study aims to explore the factors that contribute to student academic dishonesty through an examination of the misuse of AI language models. Using the fraud triangle theory, which posits that opportunity, rationalization and pressure are key factors for fraudulent behavior, this study investigates how these elements interact and contribute to academic dishonesty among students. Design/methodology/approach In this study, data on how accounting students used ChatGPT to cheat was acquired from 279 accounting students in Jordanian public universities over the course of two months, from January 2023 to March 2023, through previously tested and validated questionnaires. The main tool for gathering data was a questionnaire distributed online using Microsoft Forms. Findings The results show that all of the fraud triangle factors are significant determinants of student academic dishonesty and student misuse of ChatGPT. The findings of this research can be used to guide the development of technology-based preventative measures. Originality/value This study provides valuable insights into the motivations and factors that drive students to engage in academic dishonesty and sheds light on the broader issue of technology-assisted academic dishonesty and its impact on the educational system. This study’s contribution is significant, as it sheds light on a pressing issue in education and provides valuable information for educators and policymakers to address the problem and improve academic standards.

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Section: Resultsmentioning

confidence: 99%

Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory

Alshurafat,

Al Shbail,

Hamdan

et al. 2023

JFRA

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show abstract

“…The main challenges hindering the inclusion of forensic accounting within accounting curricula include a lack of financial and educational resources, administrative support and interested students and academic staff (Alshurafat et al. , 2021a, b; Fleming et al ., 2008; Rezaee et al ., 2004a).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Elzain (2019) discovers that university management is unconvinced of the importance of incorporating forensic accounting into accounting curricula. Alshurafat et al. (2021a, b) note that a weakness in forensic accounting education lies in the disagreement on how to teach various forensic accounting topics in a single course.…”

Section: Literature Reviewmentioning

confidence: 99%

Divergence and convergence of salient stakeholders' perceptions toward forensic accounting education: importance, obstacles and pedagogies

Alkhalaileh,

Alshurafat,

Al-Hazaima

2023

JBSED

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PurposeThis research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in perspectives among various accounting education stakeholders, including students, educators and accounting and auditing employees/managers, on forensic accounting education.Design/methodology/approachThe research methodology is quantitative and involves administering a survey questionnaire. The data obtained are analyzed using techniques including t-test analysis, one-way ANOVA and post-hoc.FindingsThe study reveals that educators have a more favorable view toward incorporating forensic accounting into university accounting curricula in Jordan, while accountants and auditors (employees/managers) are more strongly convinced of its importance. Furthermore, the biggest challenge to integrating forensic accounting, as perceived by stakeholders, is the lack of related job opportunities.Practical implicationsThe study significantly contributes to accounting education research by providing valuable information on barriers to incorporating forensic accounting into the accounting curricula of Jordanian educational institutions from the perceptive of various stakeholders. Therefore, this study may assist educators in overcoming obstacles in offering forensic accounting education.Originality/valueThe study carries important implications for the inclusion of forensic accounting in the accounting curricula of Jordanian educational institutions. By comprehending the different viewpoints of various stakeholders, educators and policymakers can address recognized challenges and strive for the effective integration of forensic accounting in accounting curricula. As a result, accounting students will receive a more comprehensive education, and graduates will be better equipped for successful careers in the field.

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“…TRA is a social psychological theory that explains how attitudes and norms influence behavior (Alshurafat, Al Shbail, & Almuiet, 2021; Awadallah & Elgharbawy, 2021; Fishbein & Ajzen, 1977; Raza & Khan, 2021; Raza et al, 2021). According to TRA, individuals are more likely to perform a behavior if they have a positive attitude toward it and perceive that important others expect them to perform it (Hale et al, 2003; Montaño & Kasprzyk, 2015).…”

Section: Research Model and Hypotheses Developmentmentioning

confidence: 99%

Factors Affecting Employees Use and Acceptance of Remote Working During the COVID-19 Pandemic: Evidence From the Jordanian Insurance Sector

et al. 2023

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Remote working during the COVID-19 pandemic comes as an “enforced experiment,” where companies and individuals have turned to work from home to preserve business continuity. Drawing on a theoretical framework that integrates the Theory of Reasoned Action (TRA), Social Capital Theory (SCT), and Technology Acceptance Model (TAM), this research uses a sample of 134 survey responses to assess the factors affecting the acceptance and use of remote work during the COVID-19 pandemic among workers of the insurance industry in Jordan. The results suggest that social trust, perceived usefulness, and perceived ease of use can help elevate employee’s acceptance and use of remote work, whereas social norms have no significant effect. Considering these results, we further discuss implications and recommendations for the insurance sector.

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Factors Affecting the Intention to Adopt IT Forensic Accounting Tools to Detect Financial Cybercrimes

Cited by 16 publications

References 0 publications

Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory

Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory

Divergence and convergence of salient stakeholders' perceptions toward forensic accounting education: importance, obstacles and pedagogies

Factors Affecting Employees Use and Acceptance of Remote Working During the COVID-19 Pandemic: Evidence From the Jordanian Insurance Sector

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