Search results

With the widespread use of online communications, users are extremely vulnerable to a myriad of deception attempts. This study aims to extend the literature on deception in computer-mediated communication by investigating whether the manner in which popularity information (PI) is presented and media richness affects users’ judgments.

This study developed a randomized, within and 2 × 3 between-subject experimental design. This study analyzed the main effects of PI and media richness on the imitation magnitude of veracity judges and the effect of the interaction between PI and media richness on the imitation magnitude of veracity judges.

The manner in which PI is presented to people affects their tendency to imitate others. Media richness also has a main effect; text-only messages resulted in greater imitation magnitude than those viewed in full audiovisual format. The findings showed an interaction effect between PI and media richness.

The findings of this study contribute to the information systems literature by introducing the notion of herd behavior to judgments of truthfulness and deception. Also, the medium over which PI was presented significantly impacted the magnitude of imitation tendency: PI delivered through text-only medium led to a greater extent of imitation than when delivered in full audiovisual format. This suggests that media richness alters the degree of imitating others’ decisions such that the leaner the medium, the greater the expected extent of imitation.

This paper aims to evaluate and structure the basic heuristics consumers use in evaluating word-of-mouth (WOM) about luxury hotel brands while analyzing the impact of deception in online consumer reviews.

The research used a two-study mixed-methods approach, using interpersonal deception theory and social proof theory as lenses to conduct our analysis. For the first study, a qualitative conceptual mapping analysis was conducted, examining online consumer reviews to identify key concepts and their relationships in the context of luxury hotel brands. In the second study, the themes were further examined using a fuzzy-set qualitative comparative analysis to analyze their causal complexity and association between variables to determine how they influence the perceived helpfulness of online reviews for luxury hotel brands.

The results underline the importance of functional, objective variables, such as the number of reviews and stars, as social proof heuristics and other factors, including clout, authenticity and analytic tone, as interpersonal communication heuristics. Therefore, consumers use a combination of social and interpersonal communication heuristics to extract information from reviews and manage deception risk.

The paper contributes to the consumer–brand relationship literature by assessing the heuristics consumers use in evaluating online reviews and provides additional information for research in online reputation management.

This study’s results can help marketing practitioners and brand managers manage their online reputations better. It can also aid managers in improving their messaging on hotel websites to entice consumers to complete bookings. Heuristics play an essential role in such messaging and understanding them can help marketers appeal directly to their target market.

This study contributes to the literature on consumer–brand relationships by providing a framework of heuristics that consumers use when evaluating luxury service brands and contributes to WOM and online reputation research by highlighting factors that may make online reviews more helpful.

This study aims to examine the relationship between selfishness, moral justification and intention to fraud among accounting certified professionals. It focuses on the role of moral justification in explaining the link between selfishness and intention to fraud.

Data were collected with the help of a structured questionnaire. The final sample includes 240 accounting certified professionals. To test the hypothesized model in this study, IBM AMOS ver26 was used to perform the structural equation modeling.

The results of this study show that selfishness has no direct impact on the intention to commit fraud. However, selfishness does have a positive impact on moral justification. Furthermore, the study found that moral justification mediates the relationship between selfishness and fraud intention.

This study provides important implications for accounting firms and other organizations and recommends that they implement the necessary practices to reduce the fraudulent intentions of certified accounting professionals while simultaneously reducing selfishness and moral justification.

This research is among the few studies in the accounting field that address the mediating role of moral justification in the relationship between selfishness and fraud intention among certified accounting professionals.

A separate study of the different behavioral biases does not allow for a full understanding of the complexity and stability of the heterogeneity of beliefs. Therefore, through a more global view of these anomalies, the authors wish to show that they can converge on a single concept, which is the heterogeneity of beliefs.

It is therefore essential to stress that the importance of this study is mainly reflected in the methodological approach used in the construction and analysis of the map and not only in the results achieved. This contribution states that structural analysis, as a means of building the cognitive map, can facilitate the task of investors and other decision-makers, in the identification and analysis of the heterogeneity of beliefs that can therefore guide investors' strategy in decision-making.

The authors have studied the behavior of the investor and its way of interpreting the information and the authors have emphasized the value of studying the concept of heterogeneity of beliefs in its complexity. So that part of the work seems to be relevant and crucial to filling, if you will, that void. In this sense, the authors have shown that behavioral abnormalities are multidimensional concepts: “self-deception”, “cognitive bias”, “emotional bias” and “social bias”.

In particular, this article will aim to achieve the objective of proposing a model for measuring the heterogeneity of beliefs. Thus, the authors want to show that the heterogeneity of beliefs can be measured directly through the different behavioral anomalies.

This paper aims to explore various cultural and behavioral issues associated with the problem of investment fraud in Indonesia.

By examining multiple cases of investment fraud in Indonesia as well as reviewing publicly available government reports, this study highlights several important cultural and behavioral issues associated with the susceptibility of Indonesian financial services consumers to investment fraud to understand better the dynamics of the victimization process. By using multiple cultural and behavioral theories, this study demonstrates how such issues shape the interactions between investment fraudsters and investment fraud victims.

This study demonstrates that multiple cultural and behavioral factors have created and shaped an environment where fraudsters can exploit people’s behavioral loopholes for their fraudulent schemes. In particular, the high power distance and high collectivism have been identified by this study as contributing to the high level of materialism in the country, which in turn makes people more susceptible to the temptation of get-rich-quick schemes. Investment fraudsters, being students of human behavior, use their behavioral knowledge to devise various means to deceive their victims. They use multiple psychological principles to stimulate target victims “gullibility to make them more vulnerable to fraudulent persuasion. In many cases, even financially literate people are not immune to fraudsters” deceitful messages. This study highlights gullibility production as a foundation for investment fraudsters to devise their means by which victims are manipulated to accept certain beliefs that depart from facts and evidence.

This paper contributes to the innovation in anti-fraud practice by building a better understanding of multiple cultural and behavioral issues associated with investment fraud victimization.

This paper brings a new perspective into the field of anti-fraud to stimulate innovation, in particular in investment fraud prevention.

This study aims to explore personal and organizational factors in mitigating fraud intention through machiavellian personality, altruistic personality, religiousity, whistleblowing system, and accounting firm size. Companies will suffer greater losses if they cannot prevent fraudulent practices. The fraud hexagon theory is considered effective in detecting the possibility of fraud and the tendency of fraud motivated by personal and organizational factors. Therefore, the researchers examined several factors, including Machiavellian, altruism, religiosity, whistleblowing system and accounting firm size in mitigating fraud intention.

This study used a self-administered survey of accountants in Indonesia. The accountants were selected as the sample because the accounting profession has considerable potential in committing fraud. To avoid common method bias, the authors performed ex ante and ex post on the questionnaire. This research model was tested using structural equation modeling-partial least square.

The results revealed that personal factors in the form of Machiavellian, altruism and religiosity had a direct impact on decreasing fraud intention. In addition, whistleblowing system and accounting firm size were able to promote the effectiveness of fraud mitigation.

This study uses one profession, namely, accountants, so it requires further research to see the similarity of results in other professions.

The results contribute to managerial decision-making. Companies should include personal tests during employee recruitment because personal factors are the key to determining individual fraud behavior.

Combining personal factors and organizational factors can promote the success of the internal control system, so that individuals are encouraged to do ethical things.

This study combines personal and organizational factors in mitigating fraud, so as to know accurately which factors are most capable of mitigating fraud.

This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.

Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.

The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.

Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.

To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

This study aims to describe and analyze the differences in the linguistic styles of honest and dishonest stories.

This paper uses a descriptive study with a multivariate analysis of linguistic categories according to the story. The research analyzed 37 honest stories and 15 dishonest stories produced during actual legal proceedings through software Linguistic Inquiry and Word Count (LIWC).

The authors find that individuals who engage in deception use a different number of words when they narrate facts. The results suggest a need for additional investigation of the linguistic style approach because of its high applicability and detection accuracy. This approach should be complemented by other types of verbal, nonverbal and psychophysiological deception detection techniques.

Among the limitations, the authors consider length of the stories should be considered and scarce scientific literature in Spanish to compare with outcomes in English.

This research highlights the relevance to include linguistic style in real contexts to differentiate honest and dishonest stories due to objectivity and agility to implement.

Understanding deception as a social behaviour and its psychological processes associated are elements that contribute to people and justice to comprehend it.

Analyzing real statements and discriminate differences in linguistic style, contribute to understand deeply this important behaviour to propose new methodologies and theories to explain it.

Although the academic literature provides extensive insight into the motivations for the unethical use of information technology in online classes, little is known about how perceived justice, the opportunity to cheat and spiritual legitimacy mitigate unethical behavior among young academics. The purposes of this study are two folds: first, to determine how perceived lecturers’ justice and opportunity to cheat may mitigate academic misconduct in online classes, and second, to evaluate the moderating effect of spiritual power on the relationship between perceived lecturers’ justice and opportunity to cheat and academic misconduct.

This research was conducted at universities in three Southeast Asia countries, including Indonesia, Malaysia and Thailand, with a total of 339 respondents. The research questionnaire was distributed using Google Forms. The analytical method used to test the research hypothesis is moderated regression analysis (MRA).

The findings of this study reveal that spirituality moderates the relationship between lecturer justice and the opportunity to cheat online. Even though the justice level of the lecturer is low, individuals with relatively high spirituality will show much less cheating behavior than when there is a low level of lecturer justice and a low level of student spirituality, and vice versa.

Cheating occurs when students develop an intention to cheat, which leads to actual involvement in cheating, meaning that theoretically, the findings extend the fraud triangle theory. In addition, the practical implications of this research are that lecturers need to conduct fair teaching, such as transparency of exam conditions, assessment, the right to an opinion and supervision during exams, consequently, the students cannot cheat. Spirituality is also an essential factor that can reduce online cheating, so instilling spirituality in specific courses is a fruitful solution.

The contributions of this study are twofold. First, this study gives testable theories on how spiritual help works. Second, this study offers tailored and more humanistic assistance, such as a mechanism that adjusts to the academic world’s usage of more positive technologies. This study contributes to the literature on online cheating in higher education across three Southeast Asian nations (Indonesia, Malaysia and Thailand).