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1 – 3 of 3Yaqi Zhao, Shengyue Hao, Zhen Chen, Xia Zhou, Lin Zhang and Zhaoyang Guo
Limited use of Internet of Things (IoT) technology on construction sites has restricted its value in the construction industry. To propel its widespread application, this paper…
Abstract
Purpose
Limited use of Internet of Things (IoT) technology on construction sites has restricted its value in the construction industry. To propel its widespread application, this paper explores the influencing factors and action paths of construction companies' IoT technology adoption behavior.
Design/methodology/approach
First, literature research, technology adoption theories, and semi-structured expert interviews were employed to build the adoption model. Second, a questionnaire survey was conducted among Chinese construction contractors to collect empirical data. Third, the structural equation model method and regression analysis were used to test the adoption model. Finally, the findings were further validated with interviews, case studies, and field observations.
Findings
External environmental pressure (EEP), perceived benefit (PB), top management support (TMS), company resource readiness (CRR), adoption intention (AI), and perceived compatibility (PCA) have a direct positive impact on adoption behavior (AB). In contrast, perceived cost (PC) and perceived complexity (PCL) exert a direct negative impact on AB. The EEP, PB, and PC are critical factors affecting AB, whereas AI is strongly affected by CRR and TMS. Besides, AI plays a part mediating role in the relationship between seven factors and AB. Company size and nature positively moderate AI's positive effect on AB.
Originality/value
This paper contributes to the knowledge of IoT technology adoption behavior in the construction sector by applying the technology adoption theories. Exploring the implementation barriers and drivers of IoT technology in construction sites from the perspective of organizational technology adoption behavior and introducing moderating variables to explain adoption behavior are innovations of this paper. The findings can help professionals better understand the IoT technology adoption barriers and enhance construction companies' adoption awareness, demand, and ability. This work also provides a reference for understanding the impact mechanism of the adoption behavior of other innovative technologies in construction.
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This study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent…
Abstract
Purpose
This study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent intentions within individuals.
Design/methodology/approach
The information used in this study is derived from semi-structured interviews, conducted with 16 high-ranking officials who are employed in Indonesian local government positions.
Findings
The study does not have strong evidence to support prior studies assuming that situational factors or social enablers have direct effects on fraud intentions. As suggested, individual factors which are related to moral reasoning (moral judgment and rationalisation) emerge as a consequence of social enablers. The significant role of that moral reasoning is to rationalise any fraud attempt as permissible conduct. As such, when an individual is capable of legitimising his/her fraud attempt into appropriate self-judgement, s/he is more likely to engage in fraudulent behaviours.
Practical implications
This study offers practical prescriptions in guiding the management to develop strategies to curb fraudulent behaviours. The study suggests that moral cognitive reasoning is found to be a parameter of whether fraud is an acceptable option or not. So, an understanding of observers’ moral reasoning is helpful in predicting the likelihood of fraud within an organisation or in detecting it.
Originality/value
This study provides a different perspective on the psychological pathway to fraud. It becomes a complement work for the fraud triangle to explain fraudulent behaviours. Specifically, it provides crucial insights into the underlying motivations that lead individuals to accept invitations to engage in fraudulent activities.
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Domenico Campa, Alberto Quagli and Paola Ramassa
This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.
Abstract
Purpose
This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
This study outlines directions for future accounting research on fraud.
Practical implications
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.
Originality/value
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.
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