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The effect of political will, information technology, and the quality of financial reporting information on fraud prevention
16 references·0 citing·55 second hopsampled
The effect of political will, information technology, and the quality of financial reporting information on fraud prevention (2025)The effect of political will, information…The Success of Information Systems and Sustainable Information Society: Measuring the Implementation of a Village Financial System (2022)The Success of Information Sy…Understanding and managing the threat of common method bias: Detection, prevention and control (2021)Understanding and managing th…Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations (2021)Improving the quality of the …Accounting Information Systems: Scientific Production and Trends in Research (2021)Accounting Information System…Improving service quality, accountability and transparency of local government: The intervening role of information technology governance (2020)Improving service quality, ac…Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing democracy (2020)Deployment of whistleblowing …Building trust in multi-stakeholder collaborations for new product development in the digital transformation era (2020)Building trust in multi-stake…Why people commit public procurement fraud? The fraud diamond view (2019)Why people commit public proc…Enhancing and enabling management control systems through information technology: The essential roles of internal transparency and global transparency (2019)Enhancing and enabling manage…Partial least squares structural equation modeling-based discrete choice modeling: an illustration in modeling retailer choice (2018)Partial least squares structu…Partial Least Squares Structural Equation Modeling (2017)Partial Least Squares Structu…Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Incentives or Standards: What…Accounting Information Systems: The Challenge of the Real-time Reporting (2014)Accounting Information System…A comparative study of e-government XBRL implementations: The potential of improving information transparency and efficiency (2012)A comparative study of e-gove…Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Does Mandatory Adoption of IF…Costing police services: The politicization of accounting (2004)Costing police services: The …Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Does Mandatory IFRS Adoption Improve the Information Environment?* (2012)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)The Duality of Technology: Rethinking the Concept of Technology in Organizations (1992)Business Intelligence (2007)The Current State of Business Intelligence (2007)Accounting Information Systems: Evolving towards a Business Process Oriented Accounting (2016)The effect of interactive analytical dashboard features on situation awareness and task performance (2020)Validation of the D&M IS success model in the context of accounting information system of the banking sector in the least developed countries (2021)A power primer. (1992)User Acceptance of Information Technology: Toward A Unified View1 (2003)A new criterion for assessing discriminant validity in variance-based structural equation modeling (2014)When to use and how to report the results of PLS-SEM (2018)Predictive model assessment in PLS-SEM: guidelines for using PLSpredict (2019)Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R (2021)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)A primer on partial least squares structural equation modeling (PLS-SEM) (2015)An Introduction to Structural Equation Modeling (2021)Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example (2022)Behavioral Study of obedience. (1963)THE NORMALIZATION OF CORRUPTION IN ORGANIZATIONS (2003)The Fraud Diamond: Considering the Four Elements of Fraud (2004)Tax evasion and service-trust paradigm: A meta-analysis (2020)Sustainability Performance of Organization: Mediating Role of Knowledge Management (2021)Exploring the mediating role of knowledge management practices to corporate sustainability (2022)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Firm Resources and Sustained Competitive Advantage (1991)Firm resources and sustained competitive advantage (2004)Success Factors Influencing Citizens’ Adoption of IoT Service Orchestration for Public Value Creation in Smart Government (2020)Do accountability and transparency promote community trust? Evidence from village government in Indonesia (2021)The Role of IT Governance in the Integration of AI in Accounting and Auditing Operations (2024)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Sustainable Development and European Banks: A Non-Financial Disclosure Analysis (2020)Forensic auditing mechanism and fraud detection: the case of Nigerian public sector (2021)The Global Fund: why anti-corruption, transparency and accountability matter (2021)The Commitment-Trust Theory of Relationship Marketing (1994)Manufacturing and service supply chain resilience to the COVID-19 outbreak: Lessons learned from the automobile and airline industries (2020)Digital Transformation and Strategic Management: a Systematic Review of the Literature (2021)Research on the Relationship between Digital Transformation and Performance of SMEs (2022)Investor protection and corporate governance (2000)Mandatory IFRS reporting and changes in enforcement (2013)Incorrect Inferences When Using Residuals as Dependent Variables (2018)ESG practices and the cost of debt: Evidence from EU countries (2019)Accounting for common method variance in cross-sectional research designs. (2001)Common method biases in behavioral research: A critical review of the literature and recommended remedies. (2003)Sources of Method Bias in Social Science Research and Recommendations on How to Control It (2011)Common Method Bias: It's Bad, It's Complex, It's Widespread, and It's Not Easy to Fix (2023)Drivers of generative AI adoption in higher education through the lens of the Theory of Planned Behaviour (2024)What Is Quantitative Research? An Overview and Guidelines (2024)
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References

  • 2017Partial Least Squares Structural Equation Modeling3,522 cited
  • 2021Understanding and managing the threat of common method bias: Detection, prevention and control1,845 cited
  • 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence831 cited
  • 2015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?638 cited
  • 2018Partial least squares structural equation modeling-based discrete choice modeling: an illustration in modeling retailer choice562 cited
  • 2020Improving service quality, accountability and transparency of local government: The intervening role of information technology governance188 cited
  • 2020Building trust in multi-stakeholder collaborations for new product development in the digital transformation era129 cited
  • 2019Why people commit public procurement fraud? The fraud diamond view117 cited
  • 2014Accounting Information Systems: The Challenge of the Real-time Reporting97 cited
  • 2020Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing democracy87 cited
  • 2012A comparative study of e-government XBRL implementations: The potential of improving information transparency and efficiency72 cited
  • 2021Accounting Information Systems: Scientific Production and Trends in Research59 cited
  • 2004Costing police services: The politicization of accounting55 cited

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  • 2022The Success of Information Systems and Sustainable Information Society: Measuring the Implementation of a Village Financial System45 cited
  • 2019Enhancing and enabling management control systems through information technology: The essential roles of internal transparency and global transparency25 cited
  • 2021Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations25 cited
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