ItemArticle

Non-Accounting Drivers of Forensic Accounting Techniques: Insights from PLS-SEM Analysis

Title
Non-Accounting Drivers of Forensic Accounting Techniques: Insights from PLS-SEM Analysis
Creator
Diwakar, Richa; Wadhwa, Ritu; Raman, T.V.; Srivastava, Anubha; Gowri Shankar, R.; Jain, Piyush Kumar
Description
Forensic accounting techniques are pivotal in combating financial fraud and enhancing corporate governance. According to Forensic Accounting Theory, both accounting and non-accounting factors influence the intention to adopt these techniques. This study explores the impact of key non-accounting factors i.e. Bonus Contract, Anonymity, and Collapse Avoidance on adoption of forensic accounting techniques by the practitioners, employing Partial Least Squares Structural Equation Modeling (PLS-SEM) and SmartPLS software. Data was collected from professionals across diverse industries utilising forensic accounting services. The results reveal that these non-accounting factors exert varying levels of influence on adoption intentions. This research enriches the existing body of knowledge by offering new perspectives on the role of non-accounting drivers in forensic accounting adoption, providing actionable insights for policy-makers, regulators, and corporate leaders. 2025 The Author(s).
Source
Theoretical and Practical Research in the Economic Fields;Volume;16;Issue;1;pp.182-193
Date
01-01-2025
Publisher
ASERS Publishing House
Subject
anonymity; bonus contract; collapse avoidance; forensic accounting; forensic accounting theory; non-accounting drivers; PLS-SEM
Coverage
Diwakar R., Amity College of Commerce and Finance, Amity University, Noida, India; Wadhwa R., Amity Business School, Amity University, Noida, India; Raman T.V., Birla Institute of Management and Technology, Greater Noida, India; Srivastava A., School of Business and Management, Christ University, Bengaluru, India; Gowri Shankar R., Christ University, Bengaluru, India; Jain P.K., Christ University, Bengaluru, India
Rights
All Open Access; Hybrid Gold Open Access
Relation
ISSN: 20687710;
Format
online
Language
English
Type
Article

Citation

Diwakar, Richa; Wadhwa, Ritu; Raman, T.V.; Srivastava, Anubha; Gowri Shankar, R.; Jain, Piyush Kumar, “Non-Accounting Drivers of Forensic Accounting Techniques: Insights from PLS-SEM Analysis,” CHRIST (Deemed To Be University) Institutional Repository, accessed June 20, 2026, https://archives.christuniversity.in/items/show/23266.

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