Mediation effect of collapse avoidance assurance on behavioural intention to use forensic accounting

Main Article Content

Nur Liyana Adila Azman
https://orcid.org/0000-0003-1389-2135

Abstract

Forensic Accounting is a widely known technique for fraud prevention and detection. To date, the demand for forensic accounting is increasing, as well as the fraud level. However, some companies are reluctant to use forensic accounting to find guilty and face legal consequences such as liquidation or winding up. The two main theories of this study are the Protection Motivation Theory (PMT) and Forensic Accounting Theory. The two theories incorporate fraud treat appraisal and collapse avoidance assurance in forensic accounting to determine the behavioural intention to use forensic accounting. This study is expected to generate the best model to address the unwillingness to adopt forensic accounting services by industrial products and services companies. Therefore, this study may significantly contribute to the increase in companies' awareness and willingness to use forensic accounting in mitigating fraud or unethical activities.

Article Details

How to Cite
Azman, N. L. A. (2021). Mediation effect of collapse avoidance assurance on behavioural intention to use forensic accounting. Journal of Economic Info, 8(3), 146–152. https://doi.org/10.31580/jei.v8i3.2337
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Articles

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