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This study aims to develop and validate the scale of the Behavioral Regulation for the behavior of the Financial Statement Fraudster, from the perspective of the Organismic Integration Theory (OIT).

To achieve the objective of this article, an exploratory and quantitative study was developed. The instrument developed followed all the steps recommended by Koufteros (1999) and MacKenzie et al. (2011), from the elaboration of the constructs based on the theory to the factorial validation of reliability.

The tests applied reveal that the instrument has statistical validity and can be applied to models that seek to explain the individual motivations for committing accounting fraud.

We did not develop a mathematical model. As a suggestion for future studies, it is recommended to focus on developing a mathematical model relating the motivations to commit accounting fraud with variables capable of measuring the quality of governance or related to performance. In addition, study factors that may moderate these relationships.

The validated instrument can be used by auditors and gatekeepers to detect the risk of fraudulent behavior.

The instrument validated here may be useful to researchers who wish to test the motivations for committing fraud in structural models.

There is little research on accounting fraud on how to define theoretical constructs (as far as the literature review has reached, to the best of the authors’ knowledge, none has been identified). In addition, few studies have been identified that suggest the OIT as an adequate theoretical lens to illuminate the phenomenon of accounting fraud.

ChatGPT, an artificial intelligence (AI)-powered chatbot, has gained substantial attention in the academic world for its potential to transform the education industry. While ChatGPT offers numerous benefits, concerns have also been raised regarding its impact on the quality of education. This study aims to bridge the gap in research by exploring teachers' perspectives on the adoption of ChatGPT, with a focus on identifying factors that motivate and inhibit them to adopt ChatGPT for educational purposes.

This research has employed a interpretative phenomenological analysis (IPA) qualitative approach. Through in-depth interviews among the teachers, data will be collected to identify the motivating and inhibiting factors that impact teachers' willingness to adopt ChatGPT. The data was collected from 34 teachers working across 10 branches of the University of Technology and Applied Sciences (UTAS) in Oman.

The analysis revealed four themes under motivating factors that encourage teachers to adopt ChatGPT for their educational purpose. These include Theme 1: Exploration of innovative education technologies, Theme 2: Personalization teaching and learning, Theme 3: Time-saving and Theme 4: Professional development. On the other hand, inhibiting factors includes five themes which includes Theme 1: Reliability and accuracy concerns, Theme 2: Reduced human interaction, Theme 3: Privacy and data security, Theme 4: lack of institutional support and Theme 5: Overreliance on ChatGPT.

This study contributes to the understanding of teachers' perspectives on the adoption of ChatGPT in education. By understanding teachers' perspectives, policymakers can design appropriate policies and service providers can customize their offerings to meet teachers' requirements. The study's findings will be valuable for higher education institutions (HEIs) in formulating policies to ensure the appropriate and effective utilization of ChatGPT. The study will provide suggestions to ChatGPT service providers, enabling them to focus on motivating factors and address inhibiting factors, thereby facilitating the seamless adoption of ChatGPT among teachers.

In comparison to previous studies, this study goes beyond merely discussing the possible benefits and limitations of ChatGPT in education. This research significantly contributes to the understanding of ChatGPT adoption among teachers by identifying specific motivating and inhibiting factors that influence teachers to adopt ChatGPT for educational purposes. The research enables to gain important new insights that were not previously found, giving a fresh dimension to the existing literature.

This study aims to determine the impact of innovation conviction, innovation mindset and innovation creed on the need for achievement and the success of women entrepreneurs. The study also investigates the impact of entrepreneurial education in moderating the relationship between the need for achievement and women’s entrepreneurial success.

The study used a structured questionnaire and a quantitative research design. Data were gathered from 304 women entrepreneurs in South Africa’s Gauteng province. The data were analysed using smart partial least squares.

The results showed that innovation conviction, innovation mindset and innovation creed have positive and significant impacts on the need for achievement. It was also discovered that the need for achievement and entrepreneurial education have a positive and significant impact on women's entrepreneurial success. Moreover, the results showed that entrepreneurial education had a positive and significant moderating effect on the nexus between the need for achievement and women's entrepreneurial success.

By comprehensively examining the impact of innovation conviction, innovation mindset and innovation creed on the need for achievement and women's entrepreneurial success, this study has valuable implications for academics.

This research will add to the corpus of information on women's entrepreneurship and small business management in Africa, which is generally overlooked by academics in developing countries.