Open AccessThe Intention to Use Forensic Accounting as a Fraud Mitigation Tool: Mediating Effect of Collapse Avoidance Perspective
Author(s) -
Nur Liyana Adila Azman
Publication year - 2021
Publication title -
asia proceedings of social sciences
Language(s) - English
Resource type - Journals
eISSN - 2663-6638
pISSN - 2663-662X
DOI - 10.31580/apss.v7i1.1761
Subject(s) - forensic accounting , accounting , perspective (graphical) , forensic science , business , psychology , audit , computer science , medicine , artificial intelligence , veterinary medicine
Forensic Accounting is widely known as a fraud mitigation tool. The demand for forensic accounting is increasing, along with the fraud level. However, some companies are reluctant to use forensic accounting due to fear be found guilty and have to face legal consequences. The two main theories of this study are the Protection Motivation Theory (PMT) and Forensic Accounting Theory. The two theories are incorporating the element of fraud treat appraisal and collapse avoidance perspective in forensic accounting to determine the intention of companies to use forensic accounting. This study is expected to address the unwillingness to adopt forensic accounting services through the proposed framework model. Therefore, this study may significantly contribute to the increase of awareness and willingness of companies to use forensic accounting for fraud mitigation.