Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Faculty Publications Article Faculty Publications -Articles Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Diwakar, Richa; Wadhwa, Ritu; Raman, T.V.; Srivastava, Anubha; Gowri Shankar, R.; Jain, Piyush Kumar Title A name given to the resource Non-Accounting Drivers of Forensic Accounting Techniques: Insights from PLS-SEM Analysis Date A point or period of time associated with an event in the lifecycle of the resource 01-01-2025 Source A related resource from which the described resource is derived Theoretical and Practical Research in the Economic Fields;Volume;16;Issue;1;pp.182-193 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.14505/tpref.v16.1(33).15" target="_blank" rel="noreferrer noopener">https://doi.org/10.14505/tpref.v16.1(33).15</a> <br /><br /><a href="https://www.scopus.com/pages/publications/105001946314?origin=resultslist" target="_blank" rel="noreferrer noopener">https://www.scopus.com/pages/publications/105001946314?origin=resultslist</a> Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant 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 Description An account of the resource 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). Subject The topic of the resource anonymity; bonus contract; collapse avoidance; forensic accounting; forensic accounting theory; non-accounting drivers; PLS-SEM Publisher An entity responsible for making the resource available ASERS Publishing House Relation A related resource ISSN: 20687710; Language A language of the resource English Type The nature or genre of the resource Article Rights Information about rights held in and over the resource All Open Access; Hybrid Gold Open Access Format The file format, physical medium, or dimensions of the resource online