Search results

Despite the growing concern about security breaches and risks emerging from Shadow IT usage, a type of information security violation committed by organizational insiders, this phenomenon has received little scholarly attention. By integrating the dual-factor theory, unified theory of acceptance and use of technology (UTAUT) and social control theory, this research aims to examine facilitating and deterring factors of Shadow IT usage intention.

An online survey was performed to obtain data. As this study aims at investigating the behavior of organizational insiders, LinkedIn, an employment-oriented network site, was chosen as the main site to reach the potential respondents.

The results show that while performance expectancy, effort expectancy and subjective norms considerably impact intention to use Shadow IT, personal norms and sanctions-related factors exert no influence. Besides, an organizational factor of ethical work climate is found to significantly increase individual perceptions of informal controls and formal controls.

This work is the first attempt to extend the generalizability of the dual-factor theory and UTAUT model, which primarily has been utilized in the context of system usage, to the new context of information security. This study is also one of few studies that simultaneously take both organizational and individual factors into consideration and identify its impacts on user's behaviors in the information security context.

The study aims to examine the conceptualization of online abuse (OA) and identifies theories, countries of research, top-cited articles, methodologies, antecedents, mediators, outcomes and moderators of OA and future research opportunities. Two research questions are addressed. How have the past studies on OA progressed regarding theories, context, characteristics and methodology? What future research opportunities can be done in this area?

This study systematically reviews, synthesizes and integrates OA literature using the well-recommended preferred reporting items for systematic reviews and meta-analyses (PRISMA) rules. The literature on OA was synthesized based on the Theory–Context–Characteristics–Methodologies (TCCM) framework given by Paul and Rosado-Serrano.

Through an examination of TCCM used in OA research, the review presents an all-inclusive and up-to-date overview of the research in this arena and sets a future research agenda to spur scholarly research. This systematic literature review has analyzed top-quality sample papers, published in the past decade. As a result, it contributes to a better understanding of this relationship by analyzing the different types of use and the value added to the shopping experience.

This study provides groundwork for researchers and promotes a deeper understanding of OA.

This study aims to address a systematic literature review (SLR) using bibliometrics on the relationship between academic integrity and artificial intelligence (AI), to bridge the scattering of literature on this topic, given the challenge and opportunity for the educational and academic community.

This review highlights the enormous social influence of COVID-19 by mapping the extensive yet distinct and fragmented literature in AI and academic integrity fields. Based on 163 publications from the Web of Science, this paper offers a framework summarising the balance between AI and academic integrity.

With the rapid advancement of technology, AI tools have exponentially developed that threaten to destroy students' academic integrity in higher education. Despite this significant interest, there is a dearth of academic literature on how AI can help in academic integrity. Therefore, this paper distinguishes two significant thematical patterns: academic integrity and negative predictors of academic integrity.

This study also presents several contributions by showing that tools associated with AI can act as detectors of students who plagiarise. That is, they can be useful in identifying students with fraudulent behaviour. Therefore, it will require a combined effort of public, private academic and educational institutions and the society with affordable policies.

This study proposes a new, innovative framework summarising the balance between AI and academic integrity.

Most research on tax evasion focused on microeconomic variables revolving around perceptions and decisions of individual taxpayers. However, a new wave of research is now investigating the role of macroeconomic variables in inducing tax evasion. This study adds to the limited studies in this new direction of research. Previous studies found that inflation, low gross domestic product (GDP) growth and gross fixed capital formation causes recession, increases unemployment, raise interest rates, hurts both domestic and foreign direct investments. This study examined the relationship between these variables and estimated tax evasion in Sub-Saharan Africa.

The study adopts a correlation research design with 2,300 data points collected from 23 countries in Sub-Saharan Africa. Specifically, tax to GDP ratio, gross fixed capital formation per GDP and the GDP annual growth report from each country for the period 2011–2020 was retrieved. Generalised least square regression technique was employed to analyse the data due to the presence of heteroskedasticity in the model and random effect was utilized based on the Hausman test. To avoid misspecification and biased result; therefore, all relevant test was conducted including the multicollinearity test.

The results indicate that GDP annual growth and gross fixed capital formation have a significant negative impact on estimated tax evasion in Sub-Saharan Africa. The findings further indicate a negative but insignificant relationship between inflation and estimated tax evasion in Sub-Saharan Africa. The study concludes that both GDP annual growth rate and gross fixed capital formation negatively influence estimated tax evasion and the policy implications in the African continent were discussed.

The new findings on the effects of GDP annual growth, growth fixed capital formation and inflation on estimated tax evasion provide novel knowledge that is currently lacking in the current literature, specifically Sub-Saharan African continent.

The COVID-19 pandemic necessitated a significant shift in how employees executed their professional responsibilities. Concurrently, the incidence of cybercrime experienced a noteworthy surge due to the increased utilisation of cyberspace. The abrupt transition to telecommuting altered the interpersonal dynamics inherent in traditional work environments. This paper aims to examine the impact of interpersonal factors on the cybercrime preventative measures adopted by telecommuting employees.

A conceptual model, grounded in the Theory of Interpersonal Behaviour, is evaluated through an online survey. The data set comprises responses from 209 employees in South Africa, and the analysis uses partial least squares structural equation modelling.

The results reveal substantial predictive power to explain cybercrime preventative behaviours. Notably, the study underscores the significant influence of habit and affect on intention and subsequent behaviour.

The results suggest that practitioners should give due attention to emotional dimensions (affect) as a catalyst for information security behaviour. The formulation of employees’ information security responsibilities should be pragmatic, fostering subconscious compliance to establish routine behaviour (habit).

This research underscores the pivotal roles played by habit and emotions in shaping behavioural patterns related to information security. Furthermore, it provides researchers with an illustrative model for operationalising these constructs within the realm of security. The results contribute additional perspectives on the repercussions of the COVID-19 pandemic on cybercrime preventative behaviours.

Environmental, social and governance (ESG) disclosure has gained momentum in corporate reporting. Addressing a research gap on the subject, this paper aims to explore the theories involved in ESG disclosure studies, thereby shedding light on the dominant theoretical approaches and emerging perspectives that inform this type of disclosure.

A systematic review of 142 selected accounting studies published up to June 2023 devoted to ESG – and corporate social responsibility (CSR) – disclosure was conducted. The theories underlying these studies were examined through a descriptive performance analysis complemented by a systematic qualitative text analysis using RStudio and QDA Miner software tools.

The study reveals that five dominant theories stand out among the overall 32 found: stakeholder theory first, followed by legitimacy, institutional, agency and signaling theories. Theories are often combined into an integrated theoretical framework. The findings also show an array of minor constructs – many of them unconventional – that offer fresh perspectives for studying ESG disclosure, such as upper echelons, stakeholder salience, cognitive cost and reputation theories, among others.

This paper provides an original literature contribution by offering a comprehensive overview of the mainstream and niche theoretical perspectives underpinning accounting studies focused on ESG disclosure, with a nuanced scope of discussion on the use of ESG/CSR terms.

This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.

The study uses partial least squares-structural equation modeling to examine the connection between tax sanction, probability of detection, tax ethics, tax justice, forensic accounting and government spending on VAT evasion based on 248 responses collected from the retail industry in Jordan.

The findings also demonstrate that there is a negative correlation between tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting, government spending and VAT evasion efficiency.

The results, considering forensic accounting and government expenditure considerations, may emphasize the importance of the tax sanction, probability of detection, tax ethics, adoption of tax justice in the public sector and tax authority. Additionally, the findings are important for regulators and decision-makers in announcing new laws and strategies for VAT evasion.

It turns out that the tax authority and public sector can definitely improve their capacity to protect public funds and limit VAT evasion practices within SMEs by adopting increased tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting and government spending.

Numerous studies have been conducted at the individual level in the context of income tax on the link between tax punishment, probability of detection, tax ethics, tax justice, forensic accounting and tax evasion. This study expands on the scant evidence of this connection to the retail business in the context of VAT avoidance. Additionally, it advances prior studies by integrating fresh elements, such as forensic accounting and government expenditure, that have never been considered in connection to VAT evasion in the retail sector.

The aim of this paper is to explore the behavior pattern, perceptions, and motivations of students towards academic misconduct in a Business School with a view to mitigating its occurrence.

The survey was conducted among a batch of undergraduate students who responded to various dimensions of plagiarism through a structured questionnaire. Responses were measured on a Likert scale. Some non-parametric tests were done for statistical analysis.

From the perception of the prevalence of plagiarism committed by others, the authors found that the majority tend to believe that it happens in spite of the existence of preventive policies. Based on the findings, the authors conclude that the students who are more prone to cheating/plagiarism are male, with low grade point average, and are not on scholarship. Parental disapproval is found to be one of the dominant deterrent factors that have the potential to restrain unethical behavior.

The findings demonstrate that the managers of graduate programs should include parental roles in the deterrent mechanism to improve the quality of education.

Very little evidence exists about the perception of academic dishonesty among the students of a multicultural academic institution located in a middle-east country. There are not many studies that analyze the effectiveness of deterrents from a student’s perspective. In this paper, the authors have attempted to assess the value of various deterrents and their effectiveness as perceived by the students.

The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However, simultaneous development and the rising sophistication of cybercrimes bring new challenges. Micro businesses use technology like how people use it at home, but face higher cyber risks during riskier transactions, with human error playing a significant role. Moreover, information security researchers have often studied individuals’ adherence to compliance behaviour in response to cyber threats. The study aims to examine the protection motivation theory (PMT)-based model to understand individuals’ tendency to adopt secure behaviours.

The study focuses on Australian micro businesses since they are more susceptible to cyberattacks due to the least security measures in place. Out of 877 questionnaires distributed online to Australian micro business owners through survey panel provider “Dynata,” 502 (N = 502) complete responses were included. Structural equational modelling was used to analyse the relationships among the variables.

The results indicate that all constructs of the protection motivation, except threat susceptibility, successfully predict the user protective behaviours. Also, increased cybersecurity costs negatively impact users’ safe cyber practices.

The study has critical implications for understanding micro business owners’ cyber security behaviours. The study contributes to the current knowledge of cyber security in micro businesses through the lens of PMT.

This study aims to analyze corporate mail and wire fraud penalties, using bounded rationality in decision-making and assessing internal and external influences on prosecutorial choices.

The study analyzed 467 cases from 1992 to 2019, using data from the Corporate Prosecution Registry of the University of Virginia School of Law and Duke University School of Law. It examined corporations facing mail and wire fraud charges and other fraud crimes. Multiple regression linked predictor variables to the dependent variable, total payment.

The study found that corporate penalties tend to be lower for financial institutions or corporations in countries with US free trade agreements. Conversely, penalties are higher when the company is a U.S. public company or filed in districts with more pending criminal cases.

This study’s originality lies in applying the bounded rationality model to assess corporate prosecutorial decisions, unveiling external factors’ influence on corporate penalties.