Factors affecting organizational intention to adopt forensic accounting practices: A case of Jordan

  • Received June 1, 2023;
    Accepted August 4, 2023;
    Published August 18, 2023
  • Author(s)
  • DOI
    http://dx.doi.org/10.21511/ppm.21(3).2023.27
  • Article Info
    Volume 21 2023, Issue #3, pp. 343-350
  • TO CITE АНОТАЦІЯ
  • Cited by
    2 articles
  • 506 Views
  • 226 Downloads

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License

Lack of effective internal control, subpar financial reporting, and inefficient audits have all harmed an organization’s ability to operate efficiently. Organizations are now under pressure to enhance their auditing procedures in order to stop and catch fraud. Forensic accounting techniques have gained attention in this direction as a fraud identification and prevention tool. This study aims to examine the factors that affect an organization’s intention to adopt forensic accounting practices. The analysis is based on primary data and uses a sample of 273 employees from listed firms in Jordan to examine this phenomenon. Specifically, the study used correlation and regression analysis to investigate whether coercive, mimetic, and normative pressures determine organizations’ intentions to use forensic accounting practices. The results confirm a significant positive relationship between coercive, mimetic, and normative pressure and the organizations’ intentions to use forensic accounting practices among Jordanian firms. These results highlight the importance of management consultants and training of the employees for appropriate fraud risk management.

view full abstract hide full abstract
    • Table 1. Sample description
    • Table 2. Number of respondents
    • Table 3. Reliability test
    • Table 4. Demographic profile of respondents
    • Table 5. Descriptive statistics
    • Table 6. Correlation results
    • Table 7. Regression results
    • Conceptualization
      Nahed Habis Alrawashedh
    • Data curation
      Nahed Habis Alrawashedh
    • Formal Analysis
      Nahed Habis Alrawashedh
    • Funding acquisition
      Nahed Habis Alrawashedh
    • Investigation
      Nahed Habis Alrawashedh
    • Methodology
      Nahed Habis Alrawashedh
    • Project administration
      Nahed Habis Alrawashedh
    • Resources
      Nahed Habis Alrawashedh
    • Software
      Nahed Habis Alrawashedh
    • Supervision
      Nahed Habis Alrawashedh
    • Validation
      Nahed Habis Alrawashedh
    • Visualization
      Nahed Habis Alrawashedh
    • Writing – original draft
      Nahed Habis Alrawashedh
    • Writing – review & editing
      Nahed Habis Alrawashedh