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Reducing dishonest disclosures during expense reimbursement: investigating the predictive power of the technology acceptance model with a corporate governance perspective

Kim-Lim Tan (JCUS Business School, James Cook University Singapore, Singapore, Singapore and The University of Newcastle, Callaghan, Australia)
Ivy S.H. Hii (Faculty of Business, Curtin University Malaysia, Miri, Malaysia)
Yijing Huang (Gies College of Business, University of Illinois at Urbana-Champaign>, Champaign, Illinois, USA)
Yaru Yan (Faculty of Business and Management, BNU-HKBU United International College, Zhuhai, China)

Journal of Accounting & Organizational Change

ISSN: 1832-5912

Article publication date: 12 February 2024

101

Abstract

Purpose

Companies allowing employees to self-report business expenses face the risk of expense fraud because some occasionally engage in dishonest behavior to receive reimbursements for their use. Drawing on the technology acceptance model, this study aims to investigate the effects of perceived usefulness, perceived ease of use and perceived security on the trust in e-reimbursement systems and the relationship with honest disclosure intention.

Design/methodology/approach

A self-administered questionnaire was distributed to 254 respondents, with the partial least squares structural equation modeling used to analyze the data.

Findings

The findings showed that perceived security and perceived usefulness explained trust in e-reimbursement systems, whereas perceived ease of use had no significant effect on it. Corporate governance and trust in e-reimbursement systems have a positive relationship with whistleblowing intention. At the same time, corporate governance mediates the relationship between trust in e-reimbursement systems and honest disclosure intention.

Originality/value

This study sheds light on using e-reimbursement systems within organizations to prevent fraudulent reimbursements and offers recommendations to management on enhancing employees’ intention to engage in honest disclosure behavior through e-reimbursement systems.

Keywords

Acknowledgements

Since submission of this article, the following author has updated their affiliation: Kim-Lim Tan is no longer Associated with the University of Newcastle, Callaghan, Australia.

Citation

Tan, K.-L., Hii, I.S.H., Huang, Y. and Yan, Y. (2024), "Reducing dishonest disclosures during expense reimbursement: investigating the predictive power of the technology acceptance model with a corporate governance perspective", Journal of Accounting & Organizational Change, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAOC-01-2023-0019

Publisher

:

Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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