scholarly journals Mediation effect of collapse avoidance assurance on behavioural intention to use forensic accounting

2021 ◽  
Vol 8 (3) ◽  
pp. 146-152
Author(s):  
Nur Liyana Adila Azman
Keyword(s):  
Protection Motivation Theory ◽  
Behavioural Intention ◽  
Mediation Effect ◽  
Intention To Use ◽  
Protection Motivation ◽  
Motivation Theory ◽  
Fraud Prevention ◽  
Forensic Accounting ◽  
Willingness To Use ◽  
Legal Consequences

Forensic Accounting is a widely known technique for fraud prevention and detection. To date, the demand for forensic accounting is increasing, as well as the fraud level. However, some companies are reluctant to use forensic accounting to find guilty and face legal consequences such as liquidation or winding up. The two main theories of this study are the Protection Motivation Theory (PMT) and Forensic Accounting Theory. The two theories incorporate fraud treat appraisal and collapse avoidance assurance in forensic accounting to determine the behavioural intention to use forensic accounting. This study is expected to generate the best model to address the unwillingness to adopt forensic accounting services by industrial products and services companies. Therefore, this study may significantly contribute to the increase in companies' awareness and willingness to use forensic accounting in mitigating fraud or unethical activities.

scholarly journals The Intention to Use Forensic Accounting as a Fraud Mitigation Tool: Mediating Effect of Collapse Avoidance Perspective

2021 ◽  
Vol 7 (1) ◽  
pp. 53-56
Author(s):  
Nur Liyana Adila Azman
Keyword(s):  
Protection Motivation Theory ◽  
Mediating Effect ◽  
Intention To Use ◽  
Protection Motivation ◽  
Motivation Theory ◽  
Forensic Accounting ◽  
Framework Model ◽  
Accounting Theory ◽  
Legal Consequences ◽  
Fraud Mitigation

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.

Can protection motivation theory explain the perception of international tourists' on medical tourism?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ai Na Seow ◽  
Chee Keong Choong ◽  
I-Chi Chen ◽  
Yuen Onn Choong
Keyword(s):  
Theoretical Model ◽  
Medical Tourism ◽  
Protection Motivation Theory ◽  
Behavioural Intention ◽  
Healthcare Sector ◽  
Adaptive Behaviour ◽  
Protection Motivation ◽  
Fear Appeal ◽  
Motivation Theory ◽  
Content Type

PurposeMedical tourism has grown to become a formidable multinational industry to generate revenue. This phenomenon has also increased impact on the healthcare sector as well as strategies development opportunities. The present study emphases on the international tourists' behavioural intention for medical tourism in Malaysia. A research framework is derived from the exceptional component of fear appeal in protection motivation theory (PMT).Design/methodology/approachData were collected with a sample of 501 respondents and analysed via structural equation modelling approach. Both measurement model and structural model were assessed to generate the result.FindingsThe outcomes have shown a good backing on the use of adapted PMT theoretical model. There is a higher predictive power on health coping than health threats. Coping alternatives can be served as the linkage between the PMT appraisals and behavioural intention.Research limitations/implicationsThe study confirmed the effectiveness of using a theoretical framework in predicting international tourists' behavioural intention for medical tourism. It is suggesting that risk adaptive behaviour does offer a valuable proposition in contributing to the reception of medical tourism.Practical implicationsThe present study argues the need for greater clarity in understanding the emergent implications for health policy and healthcare delivery for future medical tourism development.Originality/valueThe fundamental theories and current literature do not incorporate the component of fear appeal in explaining decision making. The study findings demonstrate that protection motivation theory has provide another promising theoretical model in explaining international tourists' behaviour intention for medical tourism.

scholarly journals Accountants’ Behavioural Intention to Use Forensic Accounting Techniques for Fraud Prevention and Detection in Nigeria

2016 ◽  
Vol 3 (7) ◽  
pp. 364-381
Author(s):  
Efiong Efiong ◽  
Eme Joel ◽  
Inyang Inyang ◽  
Inyang O. Mbu-Ogar ◽  
Geraldine & Inyang ◽  
...  
Keyword(s):  
Behavioural Intention ◽  
Intention To Use ◽  
Fraud Prevention ◽  
Forensic Accounting

scholarly journals Users’ Privacy Attitudes towards the Use of Behavioral Biometrics Continuous Authentication (BBCA) Technologies: A Protection Motivation Theory Approach

2021 ◽  
Vol 1 (4) ◽  
pp. 743-766
Author(s):  
Andreas Skalkos ◽  
Ioannis Stylios ◽  
Maria Karyda ◽  
Spyros Kokolakis
Keyword(s):  
Protection Motivation Theory ◽  
Amazon Mechanical Turk ◽  
Intention To Use ◽  
Protection Motivation ◽  
Theory Approach ◽  
Motivation Theory ◽  
Cross Sectional Survey ◽  
Behavioral Biometrics ◽  
Privacy Concerns ◽  
Continuous Authentication

Smartphone user authentication based on passwords, PINs, and touch patterns raises several security concerns. Behavioral Biometrics Continuous Authentication (BBCA) technologies provide a promising solution which can increase smartphone security and mitigate users’ concerns. Until now, research in BBCA technologies has mainly focused on developing novel behavioral biometrics continuous authentication systems and their technical characteristics, overlooking users’ attitudes towards BBCA. To address this gap, we conducted a study grounded on a model that integrates users’ privacy concerns, trust in technology, and innovativeness with Protection Motivation Theory. A cross-sectional survey among 778 smartphone users was conducted via Amazon Mechanical Turk (MTurk) to explore the factors which can predict users’ intention to use BBCA technologies. Our findings demonstrate that privacy concerns towards intention to use BBCA technology have a significant impact on all components of PMT. Further to this, another important construct we identified that affects the usage intention of BBCA technology is innovativeness. Our findings posit the view that reliability and trustworthiness of security technologies, such as BBCA are important for users. Together, these results highlighted the importance of addressing users’ perceptions regarding BBCA technology.

Protection Motivation Theory Measure--Revised

2015 ◽  
Author(s):  
Lynn Williams ◽  
Susan Rasmussen ◽  
Adam Kleczkowski ◽  
Savi Maharaj ◽  
Nicole Cairns
Keyword(s):  
Protection Motivation Theory ◽  
Protection Motivation ◽  
Motivation Theory

scholarly journals Determinants of adherence to COVID-19 measures among the Belgian population: an application of the protection motivation theory

2021 ◽  
Vol 79 (1) ◽  
Author(s):  
Joris Adriaan Frank van Loenhout ◽  
Kirsten Vanderplanken ◽  
Bénédicte Scheen ◽  
Stephan Van den Broucke ◽  
Isabelle Aujoulat
Keyword(s):  
Self Efficacy ◽  
Statistical Significance ◽  
Protection Motivation Theory ◽  
Perceived Usefulness ◽  
Control Measures ◽  
Infection Prevention And Control ◽  
Protection Motivation ◽  
Motivation Theory ◽  
Response Efficacy ◽  
Belgian Population

Abstract Background Since the start of the COVID-19 outbreak, the Belgian government has implemented various infection prevention and control measures. This study assessed the extent to which the general population in Belgium adhered to these measures, and which determinants were associated with adherence. Methods We undertook an internet survey among a sample of the Belgian population, representative for sex, age, socio-economic status and province. The questionnaire included various demographic, socio-economic and health-related questions, and also drew upon the Protection Motivation Theory as a theoretical framework to measure levels of perceived severity, vulnerability, perceived usefulness of the measures (response efficacy), perceived personal capacity to adhere (self-efficacy), and past and future adherence. Data were collected in Dutch and French, the main languages of Belgium. Results Our study was carried out in September 2020, and the number of respondents was 2008. On average, respondents provided high scores for each of the measures in place in September in terms of response efficacy (range of 3.54–4.32 on 1 to 5 Likert-scale), self-efficacy (range of 3.00–4.00), past adherence (4.00–4.68) and future adherence (3.99–4.61). The measure that overall received the highest scores was wearing a face mask in public spaces, while ‘the social bubble of 5’ generally received the lowest scores. There was a statistically significant relationship between response efficacy and self-efficacy on the one hand and (past and future) adherence on the other hand, in a multivariate model corrected for confounders. Vulnerability and severity did not show statistical significance. Conclusion Risk communication regarding COVID-19 should place a stronger emphasis on helping people understand why implemented measures are useful and how they can be put into practice, more than on increasing fear appeals.

scholarly journals Protection Motivation Theory in Information Systems Security Research

2021 ◽  
Vol 52 (2) ◽  
pp. 25-67
Author(s):  
Steffi Haag ◽  
Mikko Siponen ◽  
Fufan Liu
Keyword(s):  
Information Systems ◽  
Protection Motivation Theory ◽  
Protection Motivation ◽  
Security Threats ◽  
Motivation Theory ◽  
Road Map ◽  
Systems Security ◽  
Security Research ◽  
Is Security ◽  
New Research

Protection motivation theory (PMT) is one of the most commonly used theories to examine information security behaviors. Our systematic review of the application of PMT in information systems (IS) security and the comparison with its application for decades in psychology identified five categories of important issues that have not yet been examined in IS security research. Discussing these issues in terms of why they are relevant and important for IS security, and to what extent IS research has not considered them, offers new research opportunities associated with the study of PMT and IS security threats. We suggest how future studies can approach each of the open issues to provide a new road map for quantitative and qualitative IS scholars.

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