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The purpose of this paper is to investigate the extent to which the three constructs associated with the theory of planned behaviour (TPB) can explain student banking intentions and assist in understanding their bank satisfaction.

This research issue was investigated using a mixed methods approach, incorporating both qualitative and quantitative methods. Convenience sampling was used. Factor analysis and logistic regression were used to ascertain the relevance of the TPB in explaining student banking intentions.

Using factor analysis, perceived behavioural control was shown to be the key determinant in explaining student banking intentions. Using a logistic regression, the TPB was shown to have strong application in predicting customer satisfaction with all three of its constructs significant, but weaker application for predicting the likelihood of a bank switch, with subjective norms and attitude significant, and even less for the likelihood of recommending the bank to a friend, with only perceived behavioural control significant.

The use of an online survey which limits the pool of respondents to internet users, together with the sample size, limit the generalisability of findings.

Banks can better target and understand the drivers that influence both student banking intentions and customer satisfaction. This knowledge will allow banks to better attract and retain student customers.

Provides insight to and a better understanding of how the TPB can explain and predict student banking intentions. This study fills a gap in the literature by concentrating on student banking behaviour in Australia, a substantial segment of bank customers that has received little research.

Islamic banking provides financial products and services to fulfill the transaction needs of Muslim consumers, and Muslim students are potential consumers who can support the development of Islamic financial institutions. This study aims to examine the factors that influence the intentions of Muslim students to save in Islamic banks. Independent variables in this study are a parental recommendation, location, profit sharing, religiosity, knowledge and financial information disclosure.

The samples in this study are Muslim university students in Indonesia and are divided into two groups as follows: the first group has an educational background in Islamic economics gained at Islamic universities, while the second group is studying at public universities and so do not have a background of this type. The study uses questionnaires to gather data and analyzes this data using a multiple linear regression model.

For the first group, this study finds that profit-sharing, religiosity, knowledge and financial information disclosure influence the intentions of Muslim students to save in Islamic banks. The results for the second group show that parental recommendation, profit sharing and religiosity influence the intentions of Muslim students without an Islamic economic background to save in Islamic banks.

The implications of this study are that the university environment can influence the intention of students to save in accounts at Islamic banks. As students form an important market segment for the banking industry as a new source of accounts and for future profitability, interested parties and in particular Islamic banks may wish to consider these results as part of their strategies for attracting customers.

The respondents of this study consist of Muslim students in Islamic and public universities in Indonesia. The different backgrounds of the students can describe intention levels in their assessments of Islamic banks.

The purpose of this paper was to examine the intention to adopt mobile banking services among Generation Y consumers using the unified theory of acceptance and use of technology Unified Theory of Acceptance and Use of Technology (UTAUT) model.

The paper investigated responses from a particular sub-group of Generation Y consumers that is college or university students. The final sample collected was 347 cases, representing a response rate of 90.4 per cent. Two sets of analyses were performed: multiple regression analyses testing the extended UTAUT model and a mediated regression analysis testing the intervening effect of performance expectancy (PE) on the relationship between effort expectancy (EE) and behavioural intention.

Multiple regression analysis revealed PE as the strongest predictor, followed by EE, perceived risk and social influence. The prediction model explained 68.3 per cent of the variance in intention to adopt mobile banking. Mediation analysis supported a partial mediation effect of PE on the relationship between EE and intention to adopt mobile banking.

This study examined respondents’ intention to adopt mobile banking instead of their actual behaviour. Understanding behavioural intention is essential, but it may not accurately represent actual behaviour. In addition, results from this study may not be generalisable to the whole population of Generation Y college or university students due to selection bias and a lack of information concerning the sampling frame.

This research identifies the factors that affect the intention to adopt mobile banking among the Generation Y college or university students. Bank operators can use the findings to improve their marketing strategies and services offered to make them more attractive and competitive to students to speed up the mobile banking adoption rate.

This study is one of the few local studies that introduce a practical model of extended UTAUT by including perceived risk to understand the mobile banking adoption intention among millennial generation.

The purpose of this paper is to focus on the impact of cultural traits on the intention to use internet banking. Drawing from the technology acceptance model and trust literature, the paper examines the influence of perceived ease of use, perceived usefulness, and trust on the intention to use internet banking among Malay and Chinese ethnic groups.

The questionnaire was distributed to final year business students and Master of Business Administration students at four public universities in Malaysia. A separate multiple regression was employed to analyze the data for each ethnic group.

For both ethnic groups, the results showed that perceived usefulness, perceived ease of use, and trust, all have significant effect on the intention to use internet banking. Further examination of the regression coefficients revealed the cultural traits that may explain the extent to which they influence factors that affect the intention to use.

Respondents of this study were students. This factor may decrease generalizability of the study because students' interest on the use of internet banking may be different from those of the general public. One research implication of this study is that there is a need to consider the role of culture in examining factors that affect behavioral intention.

Banks need to highlight the benefits of internet banking, make internet banking easy to use, and enhance internet banking's security to improve consumers' trust. Given the fact that culture affects one's behavior, each customer group needs to be evaluated differently and the “one‐size‐fit‐all” approach to encourage internet banking usage should be avoided.

This paper attempts to link cultural traits that may explain the extent to which it influences factors that affect the intention to use internet banking.

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.

This study aims to examine the influence of attitude, subjective norm and ethical judgement on unethical financial reporting intention among Malaysian accounting practitioners in the banking industry.

For achieving the objective, a questionnaire survey was used. With the inclusion of 121 samples of participants in the financial reporting process, data analysis was conducted using partial least square structural equation modelling (PLS-SEM).

The results indicate that attitude, subjective norm and ethical judgement are significant in influencing unethical financial reporting intention, with ethical judgement having the smallest effect on such intention.

The findings of this study are useful in guiding the management and regulators to develop strategies to curb the occurrence of unethical financial reporting. This study also gives some insights to the public, especially the banks’ shareholders and depositors, into the unethical financial reporting intention of actual participants in the financial reporting process, who are being entrusted to handle the reporting affairs of banking institutions.

This study is the first to examine the factors influencing accounting practitioners’ intention to financial reporting fraud in a Malaysian banking setting. As it examines the actual participants in the financial reporting process, the results contribute towards a better understanding on unethical financial reporting intention within banking institutions as highly regulated industry. Additionally, it provides evidence for the suitability of the PLS-SEM in statistical analysis.

The purpose of this paper is to understand the consumer’s intention toward internet banking adoption in Indian context by combining two theories; theory of planned behavior (TPB), technology acceptance model (TAM) and an additional construct, i.e. perceived risk.

A questionnaire based survey was conducted to collect responses from young consumers (210 usable responses). Data were analyzed using structural equation modeling to evaluate the strength of relationship.

The result shows that perceived usefulness, attitude, subjective norm and perceived behavioral control significantly influences the consumer’s intention to adopt internet banking whereas perceived risk failed to show any significant influence over intention to adopt internet banking.

The study is limited to young consumers (i.e. professional students) only. Further, the study concerns itself with consumer’s intention not actual behavior.

The finding will be useful for bank officials for devising strategies and policies related to internet banking in the Indian scenario.

The paper is one of the initial attempts in Indian context to understand the consumer’s intention to adopt internet banking by combining TPB and TAM theories.

The purpose of this paper is to provide a comprehensive insight into the deciding factors affecting an individual’s intention to adopt mobile banking (m-banking) services in Pakistan.

A survey approach was used with a sample of 189 responses from across Pakistan. Multi-group analysis was performed in order to detect gender differences among men and women in the process of adopting m-banking.

The paper found support for the positive effect of perceived behavioral control (PBC) and attitudes (ATT) toward m-banking adoption intentions. Significant differences between men and women were found to affect subjective norms (SN) on adoption intention, even though the combined sample of men and women was insignificant. The effect of SN on m-banking adoption is stronger for women than for men. Interestingly, the paper provides contradictory findings on the role of PBC on adoption intention. The effect of PBC on m-banking adoption intention was found to be significantly stronger for men than for women.

The results present implications of consumer behavior and marketing communication for bank marketing. Although men and women do not differ in their ATT toward m-banking service adoption in general, the succinct nuance between men and women in terms of the influence of SN and PBC with adoption intention calls for a strategic reorientation of how men and women as consumers of m-banking services should be appropriately segmented, targeted and communicated. The formulation of marketing strategies to target potential consumers and to reinforce the usefulness of m-banking to existing consumers should not be “one size fits all.” The marketing of m-banking services to segments of men and women should be approached strategically in order to increase adoption rates in developing/emerging economies.

This is the first study on m-banking services adoption in Pakistan to examine the role of gender in the innovation adoption process. The differences between the two genders and the insightful results that we found in our study help shed light on the uniqueness of the context. This study is also one of the first to test a combined technology acceptance model and theory of planned behavior model in the context of m-banking adoption in a developing country using a variance-based modeling technique.

The purpose of this paper is to examine the association between consumers’ emotions towards emerging e-banking technology, perceived risk and subsequent intention to adopt emerging e-banking technology.

An online questionnaire was used to collect data, which were analysed in a quantitative study. The final sample of 224 educated young consumers, familiar with emerging e-banking technology, allowed testing of the research hypotheses by applying confirmatory factor analysis and structural equation modelling (SEM).

The empirical results indicate that deterrence emotions and hedonic motivation are associated with consumers’ perceived risk and, subsequently, their intention to adopt emerging e-banking technology. Additionally, analysing the moderating role of hedonic motivation in the association between consumers’ deterrence emotions towards emerging e-banking technology and their perceived risk highlights the significant association of deterrence emotions with perceived risk, regardless of the presence of hedonic motivation.

This study demonstrates the association between consumers’ emotions, perceived risk and subsequent intention to adopt emerging e-banking technology whilst underscoring the importance of distinguishing between different types of emotions and their corresponding appraisals.

This study aims to examine the influence of attitude, subjective norm and adherence to Islamic professional ethics on fraud intention in financial reporting among Muslim accounting practitioners in the Malaysian banking institutions.

A questionnaire was used for a sample of 121 Muslim accounting practitioners who are participants in the financial reporting process of Malaysian banking institutions. The data are analysed using partial least squares structural equation modelling.

The study found that attitude and subjective norms are positively significant in influencing fraud intention in financial reporting. In other words, the more the respondents were in favour of fraud and perceived that their referent groups would approve or support the behaviour, the stronger their intentions to commit fraud. On the other hand, the result for Islamic professional ethics is insignificant, which indicates that the Muslim accounting practitioners may not be significantly influenced by the Islamic code of professional ethics on their intention towards fraud in financial reporting.

The study adds to the scant literature investigating factors influencing Malaysian accounting practitioners’ intentions for fraud in financial reporting in the banking sector. The limitations include the use of scenario leading to the issue of social desirability bias and the use of purposive sampling technique that limits the generalizability of the results.

The findings provide potential avenues for Malaysian banking sector managers to enhance their recruitment and training programmes and give some insights to the public, especially the banks shareholders and depositors, into the fraud in financial reporting intention of the actual participants in the financial reporting process.

To the author’s knowledge, this paper is the first to examine, in the Malaysian banking setting, the influence of attitude, subjective norms and adherence to Islamic professional ethics on the fraud intention in financial reporting among accounting practitioners. There are few investigations to date on the factors of influencing or mitigating the accounting practitioners’ intention to commit fraudulent reporting.