Non-Accounting Drivers of Forensic Accounting Techniques: Insights from PLS-SEM Analysis
Non-Accounting Drivers of Forensic Accounting Techniques: Insights from PLS-SEM Analysis
Author(s): Richa DIWAKAR, Ritu WADHWA, T.V. RAMAN, Anubha SRIVASTAVA, R. GOWRI SHANKAR, Piyush Kumar JAINSubject(s): Economy, Accounting - Business Administration, Human Resources in Economy, ICT Information and Communications Technologies, Transport / Logistics
Published by: ASERS Publishing
Keywords: forensic accounting; forensic accounting theory; non-accounting drivers; bonus contract; anonymity; collapse avoidance; PLS-SEM;
Summary/Abstract: Forensic accounting techniques are pivotal in combating financial fraud and enhancing corporate governance. According to Forensic Accounting Theory, both accounting and non-accounting factors influence the intention to adopt these techniques. This study explores the impact of key non-accounting factors i.e. Bonus Contract, Anonymity, and Collapse Avoidance on adoption of forensic accounting techniques by the practitioners, employing Partial Least Squares Structural Equation Modeling (PLS-SEM) and SmartPLS software. Data was collected from professionals across diverse industries utilising forensic accounting services. The results reveal that these non-accounting factors exert varying levels of influence on adoption intentions. This research enriches the existing body of knowledge by offering new perspectives on the role of non-accounting drivers in forensic accounting adoption, providing actionable insights for policy-makers, regulators, and corporate leaders.
Journal: Theoretical and Practical Research in Economic Fields (TPREF)
- Issue Year: XVI/2025
- Issue No: 1(33)
- Page Range: 182-193
- Page Count: 12
- Language: English
- Content File-PDF
